Tin oxide
Tin oxide, metal oxide for industrial or insecticidal use
HSN 2825 90 10 (Tin oxide) is subject to Central Insecticides Board and Registration Committee (CIB&RC) registration or import permit under Section 9 of the Insecticides Act, 1968, whether the chemical is imported for insecticidal or non-insecticidal purposes. Import is restricted to ports notified under Rule 45 of the Insecticides Rules, 1971, and the Central Board of Indirect Taxes and Customs (CBIC) mandatory Chapter 28 qualifier declarations apply 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 either a Certificate of Registration or an Import Permit from the Central Insecticides Board and Registration Committee before shipment. Where the tin oxide is imported for a non-insecticidal purpose, an Import Permit from the Registration Committee under the Department of Agriculture and Cooperation is mandatory; the permit or certificate must specify the approved source, and import from any other source is prohibited.Section 9 of the Insecticides Act, 1968 · Insecticides Rules, 1971
- 2Route the consignment only through the notified places of import prescribed under Rule 45 of the Insecticides Rules, 1971. Arrival at an unnotified port renders the consignment liable to seizure; refer also to 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.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
- 3Comply with CBIC Circular 23/2023-Cus dated 30-09-2023 by filing mandatory additional qualifiers in the import declaration for Chapter 28 commodities, as specified in Paragraphs 4.1 and 4.2, with effect from 15 October 2023. Non-filing of the prescribed qualifiers will result in the bill of entry being held without 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 assuming that a non-insecticidal end-use exempts the importer from CIB&RC formalities entirely. It does not — a non-insecticidal import requires a separate Import Permit from the Registration Committee, not merely a declaration of intent, and that permit must specify the source of import. Importing from a source not named on the permit is an independent violation of the Insecticides Act, 1968, distinct from any Customs Act contravention.