Sublimed sulphur
Sublimed sulphur, precipitated sulphur, colloidal sulphur
HSN 2802 00 10 (Sublimed sulphur) is subject to Central Insecticides Board and Registration Committee (CIB&RC) registration or import permit under Section 9 of the Insecticides Act, 1968, where the product is intended for use as a fungicide, insecticide, or other pesticidal application. Import is restricted to notified places of entry under Rule 45 of the Insecticides Rules, 1971, and the Central Board of Indirect Taxes and Customs (CBIC) mandatory Chapter 28 qualifiers apply at the bill-of-entry stage.
- Registration certificate from CIB&RC
- Import licence from CIB&RC
- Chapter 28 qualifiers from CBIC
Procedural directions for customs clearance are issued by: Central Board of Indirect Taxes and Customs.
- 1Obtain the applicable CIB&RC instrument before shipment: a Certificate of Registration (document code 101dc1) where the sulphur is imported for pesticidal use, or an Import Permit (document code 9111dc) where imported for a non-insecticidal purpose. Both documents must be uploaded in e-Sanchit prior to filing the bill of entry, and the import source must match the source specified on the certificate or permit exactly.Section 9 of the Insecticides Act, 1968 · Insecticides Rules, 1971 · document codes 101dc1 and 9111dc
- 2Route the consignment only through a place of import notified under Rule 45 of the Insecticides Rules, 1971. The Supreme Court order reported at 2002 (146) ELT 19 (SC) and CBIC Circulars 35/11 dated 09-08-2011 and 7/14 dated 07-03-2014 confirm that diversion to an unnotified port is treated as an unlawful import under the Insecticides Act, 1968.Rule 45 of the Insecticides Rules, 1971 · 2002 (146) ELT 19 (SC) · CBIC Circular 35/11 dated 09-08-2011 · CBIC Circular 7/14 dated 07-03-2014
- 3Include the mandatory additional qualifiers in the import declaration for Chapter 28 commodities as stipulated in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023, with effect from 15 October 2023. Missing or incomplete qualifiers will result in the bill of entry being held pending correction before out-of-charge.CBIC Circular 23/2023-Cus dated 30-09-2023, Paragraphs 4.1 and 4.2
The most common error on this tariff line is misreading the dual-track CIB&RC regime: importers treating sulphur as a general inorganic chemical and arriving without either a Certificate of Registration or an Import Permit will face detention at the notified port of entry, as customs cannot grant out-of-charge until both document codes 101dc1 and 9111dc are verified in e-Sanchit. Where sulphur is genuinely imported for non-pesticidal industrial use, the Import Permit route remains mandatory — the non-insecticidal purpose does not exempt the importer from CIB&RC clearance.