back
  • What HS code for chocolates? Chocolates fall under HS 1806 with sub-codes based on type.
  • Is vegetarian symbol mandatory? Yes, green or brown dot must be displayed on all food labels in India.
  • Can I claim GST credit? Yes, IGST paid at import is claimable as input tax credit.
  • What temperature for shipping? Maintain 15 to 18 degrees Celsius throughout the cold chain.

India's growing appetite for premium chocolates has made it a lucrative market for imported confectionery. Belgian pralines, Swiss truffles, American candy bars, and Japanese artisanal chocolates are increasingly sought after by urban consumers. If you are planning to import chocolates in India, navigating the FSSAI compliance requirements, customs duties, and labelling standards is essential for a profitable operation.

This guide covers the complete confectionery import India process, from licensing and documentation to duty structures and cold chain requirements. Business professionals in the food and retail sectors will find practical guidance for managing their chocolate import supply chain effectively.

Regulatory Framework

Chocolate imports are governed by FSSAI under the Food Safety and Standards Act, 2006. All imported chocolates must meet FSSAI standards for ingredients, additives, microbiological safety, and labelling. The FSSAI Central Import License is mandatory for any business importing food products including chocolates and confectionery items.

Chocolates are classified under HS code 1806 of the Customs Tariff Act. Sub-classifications depend on whether the product contains cocoa, milk, nuts, or other fillings. The precise HS code determines the applicable chocolate import duty rate.

Licenses Required

An IEC from DGFT and FSSAI Import License are mandatory. Apply through Patron Accounting IEC registration and Patron Accounting FSSAI service. ICEGATE registration and active GST registration are also required for customs processing and tax compliance.

The FSSAI license must be obtained before placing import orders. Products arriving without a valid importer FSSAI license will not be cleared by customs and may be destroyed or re-exported at the importer's expense.

Step-by-Step Process

Step 1: Obtain IEC and FSSAI License

Apply for IEC through DGFT portal and FSSAI Import License through the FLRS portal. Ensure your business premises meet FSSAI standards for food storage, particularly temperature-controlled storage for chocolates.

Step 2: Verify Product Compliance

Check that the chocolates comply with FSSAI regulations regarding permitted ingredients, additives, and allergen declarations. India has specific standards for cocoa content, sugar levels, and permitted food colours that may differ from the country of origin.

Step 3: Arrange Temperature-Controlled Shipping

Chocolates are sensitive to heat and humidity. Ship in reefer containers maintaining temperatures between 15 to 18 degrees Celsius. Ensure cold chain integrity from the supplier's warehouse to the Indian port.

Step 4: Port Clearance and FSSAI Testing

FSSAI draws samples for testing microbiological safety, heavy metals, additives compliance, and labelling accuracy. Testing takes 5 to 10 working days. The consignment remains at the port until clearance is granted.

Step 5: Customs Clearance

File Bill of Entry through ICEGATE. Pay applicable BCD, IGST, and surcharges. After FSSAI and customs clearance, arrange temperature-controlled transport to your warehouse.

Documents Required

IEC, FSSAI Import License, commercial invoice, packing list, bill of lading, certificate of origin, health certificate, Certificate of Analysis, temperature log during transit, insurance, and ICEGATE Bill of Entry.

Duty Structure

Chocolates attract BCD of 30% on most varieties. IGST at 28% applies on chocolates classified as luxury or premium items, while standard chocolates may attract 18% IGST. Social Welfare Surcharge at 10% of BCD adds to the landed cost. The effective duty rate makes imported chocolates significantly more expensive than domestically manufactured products.

Certain sugar-free or dietetic chocolates may qualify for different HS code classifications with potentially different duty rates. Accurate product classification is essential for duty optimization.

Labelling Requirements

FSSAI mandates comprehensive labelling including product name, ingredients list, allergen information, nutritional facts, net weight, manufacturing and expiry dates, country of origin, FSSAI license number, importer details, and vegetarian or non-vegetarian symbol. The green dot or brown dot must be prominently displayed.

Products with alcohol-based fillings must declare the alcohol content. Chocolates containing nuts must carry allergen warnings. Supplementary labels must be affixed before products leave the customs bonded area.

Common Challenges

Temperature control is the biggest challenge. Chocolates can melt or bloom if exposed to temperatures above 25 degrees Celsius during transit or storage. Investing in reliable cold chain logistics is non-negotiable for this product category.

FSSAI labelling compliance is another common hurdle. International chocolate brands often have labels designed for their home markets that do not include all FSSAI-mandated information, requiring supplementary labels.

Supply Chain and Cold Chain Requirements

Chocolate is one of the most temperature-sensitive food products, making supply chain management a critical success factor for importers. The cold chain must be maintained unbroken from the manufacturer's warehouse through international transit, port handling, customs clearance, domestic transportation, warehousing, and final delivery to retail outlets. Any break in the cold chain can cause chocolate bloom, melting, or texture degradation.

Investing in reefer containers for international shipping, temperature-monitored customs bonded warehouses, and refrigerated trucks for domestic distribution is essential. Many importers partner with specialised cold chain logistics providers who have the infrastructure and expertise to handle temperature-sensitive food products across the entire supply chain.

Market Opportunity and Consumer Trends

India's chocolate market has been growing at a compound annual rate of over 15%, driven by urbanisation, rising incomes, and exposure to international brands through travel and social media. Premium and artisanal chocolates represent the fastest growing segment, with consumers willing to pay a premium for quality, unique flavours, and ethical sourcing certifications like Fair Trade and Rainforest Alliance.

Seasonal demand peaks during festivals like Diwali, Christmas, and Valentine's Day create opportunities for limited edition and gift packaging. The corporate gifting segment also represents a significant market for premium imported chocolates. Importers should plan their order cycles and inventory levels to align with these seasonal demand patterns.

Seasonal Planning and Inventory

Chocolate imports require careful seasonal planning due to India's warm climate and distinct festival-driven demand patterns. The peak demand seasons are October to February, coinciding with Diwali, Christmas, New Year, and Valentine's Day. During the summer months from March to June, chocolate consumption drops and storage challenges increase due to high ambient temperatures.

Importers should time their shipments to build inventory before the festive season while minimizing holdings during summer. Working capital management is critical as the seasonal demand pattern means revenue is concentrated in specific months while costs including warehousing and cold chain are incurred year-round.

Building Brand Partnerships

Many successful chocolate importers in India operate as exclusive brand partners for international chocolate companies. This model provides territorial exclusivity, marketing support, and access to the brand's global product development and innovation. In return, the importer commits to volume targets, brand investment, and distribution expansion within the agreed territory.

Regulatory Developments and Future Outlook

India's confectionery market regulations continue to evolve. FSSAI has been progressively tightening standards for sugar content, artificial colours, and packaging materials in contact with food. The introduction of front-of-pack nutrition labelling requirements may further impact how imported chocolates are marketed in India. Importers should stay updated on regulatory developments to proactively adjust their product portfolios and labelling.

The government's focus on reducing processed food imports as part of the Aatmanirbhar Bharat initiative may lead to higher duties or additional non-tariff barriers for confectionery imports. However, the premium and artisanal chocolate segment is likely to remain viable as it targets a consumer base willing to pay for imported quality and unique flavour experiences.

Frequently Asked Questions

Have a look at the answers to the most asked questions.

BCD of 30% plus IGST of 18% to 28% depending on the product classification, and Social Welfare Surcharge.

Yes, FSSAI draws samples for laboratory testing covering safety and quality parameters.

While not legally mandated, it is practically essential to maintain product quality and prevent spoilage.

Yes, but alcohol content must be declared on the label. Some states may require additional excise clearance.

Typically 7 to 14 days including FSSAI testing and customs processing.
author
CA Poonam Kadge

Table of content

Loading content...

Subscribe to get updates from Patron Accounting

Share this article

Connect With Our Experts

India Flag +91
Get updates on WhatsApp WhatsApp

More articles on the go.

Play Icon

Bring back the joy of reading newsletters & blogs

Subscribe and be ready for an amazing experience

Back to Top