Prepared or preserved meat, fish and vegetables; dairy products; soup; lard; fresh fruits
Vessel or aircraft stores: prepared meat, fish, vegetables, dairy
HSN 9805 10 00 covers prepared or preserved meat, fish and vegetables, dairy products, soup, lard and fresh fruits carried as stores on board vessels or aircraft on which customs duty is leviable under the Customs Act, 1962. Animal Quarantine and Certification Services (AQCS) sanitary clearance governs import under the Foreign Trade Policy, with Directorate General of Foreign Trade (DGFT) ITC (HS) policy overlay applying as a concurrent requirement.
- Health Certificate from AQCS
- Veterinary Health Certificate from exporting country
- Sanitary Import Permit from AQCS
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade.
- 1Upload the Health Certificate (document code 6360AQ) in e-Sanchit before the bill of entry is filed. For consignments listed in Annexure A (Sl. No. 1) of CBIC Circular 24/2022-Cus, also upload the Veterinary Health Certificate issued by the exporting country under document code 853AQ1.CBIC Circular 24/2022-Cus dated 28-11-2022 · document codes 6360AQ and 853AQ1
- 2For consignments listed in Annexure A (Sl. No. 2) of Circular 24/2022-Cus, upload the Laboratory Report or Certificate of Analysis (document code 001AQ1). For those listed under Sl. No. 3, quote the e-Sanchit IRN of the AQCS-issued Sanitary Import Permit (document code 911DF1) on the bill of entry to obtain the AQCS NOC before out-of-charge.CBIC Circular 24/2022-Cus dated 28-11-2022 · document codes 001AQ1 and 911DF1
The most common error on this tariff line is assuming that a single Health Certificate satisfies all AQCS document requirements. The three Annexure A lists in Circular 24/2022-Cus operate independently: Sl. No. 1 triggers the Veterinary Health Certificate (853AQ1), Sl. No. 2 triggers the Laboratory Report/COA (001AQ1), and Sl. No. 3 triggers the Sanitary Import Permit IRN (911DF1). Missing any one of these for the relevant category results in the proper officer withholding out-of-charge until the specific document is uploaded in e-Sanchit.