Other
Other sulphides of non-metals (non-phosphorus trisulphide)
HSN 2813 90 90 (Other sulphides of non-metals) is subject to Central Insecticides Board and Registration Committee (CIB&RC) mandatory registration or import permit under Section 9 of the Insecticides Act, 1968, wherever the substance is intended for use as an insecticide, fungicide, herbicide, or rodenticide. Import is restricted to designated places under Rule 45 of the Insecticides Rules, 1971, and Central Board of Indirect Taxes and Customs (CBIC) Chapter 28 mandatory qualifier declarations apply at the bill of entry from 15 October 2023.
- 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 CIB&RC registration under Section 9 of the Insecticides Act, 1968 if the substance is imported for insecticidal, fungicidal, herbicidal, or rodenticidal use. Where the import is for a non-insecticidal purpose, secure an import permit from the Registration Committee under the Department of Agriculture and Cooperation; both the registration certificate and the permit specify the permitted source of supply, and import from any other source is prohibited.Section 9 of the Insecticides Act, 1968 · Insecticides Rules, 1971 · CBIC Circulars 35/11 dated 09-08-2011 and 7/14 dated 07-03-2014
- 2File the bill of entry through a designated place of import notified under Rule 45 of the Insecticides Rules, 1971, and include all mandatory additional qualifiers in the import declaration for Chapter 28 commodities as required by CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2, with effect from 15 October 2023.Rule 45 of the Insecticides Rules, 1971 · CBIC Circular 23/2023-Cus dated 30-09-2023
- 3Where import volumes exceed the specified threshold quantities for hazardous substances, take out a Public Liability Insurance policy as mandated under the Public Liability Insurance Act, 1991 before the consignment is released.S.O. 227(E) dated 24-03-1992 issued by Ministry of Environment and Forests · Public Liability Insurance Act, 1991
The most common error on this tariff line is importing under a general-purpose (non-insecticidal) import permit while the substance is ultimately diverted to pesticidal use — this converts the import into an unregistered insecticide import, attracting seizure and prosecution under the Insecticides Act, 1968. Additionally, CIB&RC registration and import permits are source-specific: a shipment from a supplier not named on the certificate or permit is unlawful regardless of the substance's identity or purity, and the Chapter 28 qualifier declaration under CBIC Circular 23/2023-Cus is a separate, non-waivable customs obligation.