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HomeHSNChapter 28HSN 2825 90 10

Tin oxide

Tin oxide, metal oxide for industrial or insecticidal use

CIB&RC CLEARANCE

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.

What this is
HSN code
2825 90 10
Chapter
28 · Inorganic chemicals; organic or inorganic compounds of precious metals
Primary regulator
CIB&RC · Insecticides Act, 1968 and Insecticides Rules, 1971
Customs documentation
  • Registration certificate from CIB&RC
  • Import permit from CIB&RC
  • Chapter 28 qualifiers from CBIC
Applicable Partner Government Agencies
CIB&RCCIB&RC·Central Insecticides Board and Registration Committee

Procedural directions for customs clearance are issued by: Central Board of Indirect Taxes and Customs.

Compliance steps
  1. 1
    Obtain 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
  2. 2
    Route 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
  3. 3
    Comply 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
A word of counsel

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.

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Frequently asked
Does HSN 2825 90 10 require BIS certification?
No, tin oxide falls outside the BIS Quality Control Order regime; no BIS QCO covers this product family. Import is governed by the Central Insecticides Board and Registration Committee under the Insecticides Act, 1968, with CBIC mandatory qualifier obligations under CBIC Circular 23/2023-Cus.
Is a CIB&RC Import Permit required even when tin oxide is imported purely for industrial, non-insecticidal use?
Yes. Where the imported tin oxide is for a non-insecticidal purpose, an Import Permit from the Registration Committee under the Department of Agriculture and Cooperation remains mandatory under Section 9 of the Insecticides Act, 1968, and must specify the approved source.
What happens if the CIB&RC certificate or permit does not cover the actual supplier or source country?
The consignment cannot lawfully be cleared — no insecticide or scheduled chemical may be imported from a source other than that specified on the Certificate of Registration or Import Permit, and the consignment is liable to detention, refusal of out-of-charge, or seizure under the Insecticides Act, 1968.
Last verified against gazette notifications: 2026-05-16. Source: CIB&RC / CBIC / Indian Customs CUSDATA.
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