Lime sulphur
Lime sulphur, listed insecticide and fungicide
HSN 2813 90 30 (Lime sulphur) is subject to mandatory registration with the Central Insecticides Board and Registration Committee (CIB&RC) under Section 9 of the Insecticides Act, 1968, covering import of any chemical intended for use as an insecticide or fungicide. The tariff line is Free under the ITC (HS) import policy per DGFT Notification 44/2025-26, but import is further conditioned on CIB&RC registration or a permit, port restriction under Rule 45 of the Insecticides Rules, 1971, and mandatory Chapter 28 qualifiers under CBIC Circular 23/2023-Cus.
- Registration certificate from CIB&RC
- Import permit from CIB&RC
- Chapter 28 qualifiers from CBIC
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.
- 1Obtain a Certificate of Registration from the Central Insecticides Board and Registration Committee under Section 9 of the Insecticides Act, 1968 before shipment. Where lime 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 registration; the certificate or permit must specify the approved source of import, as import 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 only through the ports approved for insecticide imports under Rule 45 of the Insecticides Rules, 1971. Upload mandatory Chapter 28 qualifiers in the import declaration at the bill of entry stage, in compliance with the additional-qualifier requirements stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus, operative from 15 October 2023.Rule 45 of the Insecticides Rules, 1971 · CBIC Circular 23/2023-Cus dated 30-09-2023
- 3Where the imported quantity of lime sulphur exceeds the threshold specified under the Public Liability Insurance Act, 1991, obtain an insurance policy as required by S.O. 227(E) dated 24-03-1992 issued by the Ministry of Environment and Forests. Confirm applicability under the Finance Bill 2025 amendments with effect from 01-05-2025.S.O. 227(E) dated 24-03-1992 · Public Liability Insurance Act, 1991 · Finance Bill 2025 w.e.f. 01-05-2025
The most common error on this tariff line is importing lime sulphur under a registration certificate that does not specify the actual foreign supplier as the approved source. The CIB&RC certificate or permit names the authorised source explicitly, and a consignment arriving from any other supplier — even if the product is chemically identical — is liable to seizure and confiscation under the Insecticides Act, 1968. Verify the source declaration on the certificate against the bill of lading before placement of the purchase order.