Carbon disulphide
Carbon disulphide, sulphide of non-metals
HSN 2813 10 00 (Carbon disulphide) is subject to mandatory registration or import permit under the Central Insecticides Board and Registration Committee (CIB&RC) pursuant to Section 9 of the Insecticides Act, 1968. Import is restricted to the source specified on the registration certificate or permit, and only to notified ports under Rule 45 of the Insecticides Rules, 1971. Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-Cus imposes additional mandatory qualifiers in the import declaration for all Chapter 28 commodities with effect from 15 October 2023.
- Registration certificate or import permit from CIB&RC
- Chapter 28 qualifiers declaration from CBIC
- Insurance policy from insurer
Procedural directions for customs clearance are issued by: Central Board of Indirect Taxes and Customs.
- 1Obtain a valid registration certificate or, where carbon disulphide is imported for a non-insecticidal purpose, an import permit from the Central Insecticides Board and Registration Committee under Section 9 of the Insecticides Act, 1968. The source of import on the bill of lading must match the source specified on the registration certificate or permit exactly; importation from any other source is prohibited.Section 9 of the Insecticides Act, 1968 · Insecticides Rules, 1971 · CBIC Circulars 35/2011 dated 09-08-2011 and 7/2014 dated 07-03-2014
- 2Route the consignment exclusively through ports notified under Rule 45 of the Insecticides Rules, 1971. Non-notified port arrival renders the consignment liable to detention and enforcement under the Insecticides Act, 1968.Rule 45 of the Insecticides Rules, 1971 · Court Order 2002 (146) ELT 19 (SC)
- 3Include 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. Additionally, where the import quantity of carbon disulphide exceeds the specified threshold under the Public Liability Insurance Act, 1991, the owner must hold a current insurance policy as required under S.O. 227(E) dated 24-03-1992.CBIC Circular 23/2023-Cus dated 30-09-2023 · S.O. 227(E) dated 24-03-1992
The single most common error on this tariff line is importing from a supplier or source country not named on the CIB&RC registration certificate or permit. Even a minor supplier change — same product, different exporting entity — constitutes an import from an unlicensed source and attracts detention, seizure, and prosecution under the Insecticides Act, 1968. Any change in supply source must be reported to the Registration Committee and the certificate or permit amended before the purchase order is placed.