ICE CREAM AND OTHER EDIBLE ICE, WHETHER OR NOT CONTAINING COCOA
Ice cream and other edible ice, with or without cocoa
HSN 2105 00 00 (Ice cream and other edible ice) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence and foreign-manufacturer registration under the Food Safety and Standards Act, 2006, as a high-risk dairy-containing food product. Animal Quarantine and Certification Services (AQCS) Sanitary Import Permit clearance applies concurrently, and consignments are permitted only through 79 designated food-import ports effective 1 March 2023. Imports of milk-based food preparations originating from China are prohibited under DGFT Notification 01/2015-20 dated 23 April 2019 pending laboratory-capacity upgrades at ports of entry.
- Import Licence from FSSAI
- Sanitary Import Permit from AQCS
- Health Certificate from AQCS
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.
- 1Confirm the foreign manufacturing facility is registered with the Food Safety and Standards Authority of India under the mandatory foreign-manufacturing-facility registration scheme for high-risk food categories. The FSSAI Import Licence (document code 911001) and a Specimen Copy of Label (document code 0110FS) must be uploaded in e-Sanchit before the bill of entry is given out-of-charge.CBIC Instruction 30/2022-Cus dated 14-11-2022 · FSSAI order dated 10-10-2022 · CBIC Instruction 05/2023-Cus dated 08-02-2023
- 2Obtain the AQCS Sanitary Import Permit (document code 911DF1) and upload the Veterinary Health Certificate (document code 853AQ1) and laboratory reports or Certificate of Analysis (document code 001AQ1) in e-Sanchit. Quote the e-Sanchit IRN of the Sanitary Import Permit on the bill of entry to obtain the AQCS NOC for CTIs listed in Annexure A of CBIC Circular 24/2022-Cus.CBIC Circular 24/2022-Cus dated 28-11-2022 · CBIC Instruction 09/2023-Cus dated 07-03-2023 · FSSAI order dated 18-11-2022 under F.No.Import/TFM/Apex/2022-FSSAI
- 3Route the consignment only through one of the 79 designated food-import ports under General Note 4(D) of Schedule I of the ITC (HS) 2022, and verify the country of origin: imports of milk-based food preparations from China are prohibited under DGFT Notification 01/2015-20 until laboratory capacity at ports of entry is certified as adequate.CBIC Instruction 05/2023-Cus dated 08-02-2023 · General Note 4(D) of Schedule I ITC (HS) 2022 · DGFT Notification 01/2015-20 dated 23-04-2019
The most common error on this tariff line is treating ice cream as a dairy-light processed food and underestimating the AQCS overlay. Because ice cream invariably contains milk solids, it falls squarely within the mandatory foreign-manufacturer-registration requirement and the AQCS Sanitary Import Permit regime; consignments arriving at a non-designated port or without a valid IRN-linked 911DF1 in e-Sanchit will be detained, attracting demurrage and ground rent, irrespective of whether the FSSAI Import Licence is current. The China-origin prohibition is a hard bar, not a labelling or documentation deficiency that can be rectified post-arrival.