Precipitated sulphur
Precipitated sulphur for insecticidal or fungicidal use
HSN 2802 00 20 (Precipitated sulphur) is subject to mandatory registration or import permit requirements administered by the Central Insecticides Board and Registration Committee (CIB&RC) under Section 9 of the Insecticides Act, 1968. Import is restricted to ports notified under Rule 45 of the Insecticides Rules, 1971, and the Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-Cus dated 30-09-2023 mandates additional Chapter 28 qualifiers in the import declaration.
- Registration certificate from CIB&RC
- Import permit from CIB&RC
- Chapter 28 qualifiers from CBIC
Procedural directions for customs clearance are issued by: Central Board of Indirect Taxes and Customs.
- 1Obtain either a Certificate of Registration or an Import Permit from the Central Insecticides Board and Registration Committee before shipment. Where precipitated sulphur is imported for a non-insecticidal purpose, an import permit from the Registration Committee under the Department of Agriculture and Cooperation is required in lieu of full registration. Ensure the import source matches the source specified on the certificate or permit — no consignment may be imported from an unlisted source.Section 9 of the Insecticides Act, 1968 · Rule 45 of the Insecticides Rules, 1971 · CBIC Circulars 35/2011 dated 09-08-2011 and 7/2014 dated 07-03-2014
- 2Upload the mandatory documents in e-Sanchit before filing the bill of entry: Certificate of Analysis (document code 0010dc), Batch Release Certificate (0030dc), Label of Consignment (0110dc), Registration Certificate (101dc1), and Import Licence for drugs (9111dc). The proper officer must verify these uploads before granting out-of-charge on PGA-facilitated bills.CBIC e-Sanchit mandatory document requirements — document codes 0010dc, 0030dc, 0110dc, 101dc1, 9111dc
- 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. This requirement is operative with effect from 15-10-2023 and applies to all import declarations covering CTH 2802.CBIC Circular 23/2023-Cus dated 30-09-2023, Paragraphs 4.1 and 4.2
The most frequent error on this tariff line is importing from a supplier not named on the CIB&RC Certificate of Registration or Import Permit. The Insecticides Act, 1968 treats source-deviation as an independent violation — the certificate remains valid but the consignment from the unlisted source is treated as an unregistered import, attracting seizure and prosecution. Confirm the exporting facility and country of origin against the exact source notation on the permit before placing the purchase order.