Other
Other inorganic metal oxides, hydroxides and peroxides
HSN 2825 90 90 (Other inorganic metal oxides, hydroxides and peroxides) is subject to Central Insecticides Board and Registration Committee (CIB&RC) registration or import permit under Section 9 of the Insecticides Act, 1968, where the substance is intended for use as an insecticide, fungicide, herbicide, or rodenticide. Import ports are restricted under Rule 45 of the Insecticides Rules, 1971, and Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-Cus mandates additional Chapter 28 qualifiers in the import declaration with effect 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.
- 1Before shipment, obtain either a certificate of registration or an import permit from the Central Insecticides Board and Registration Committee under Section 9 of the Insecticides Act, 1968. Where the substance is imported for a non-insecticidal purpose, the import permit issued by the Registration Committee — specifying the approved source of supply — must be in hand before the bill of entry is filed.Section 9 of the Insecticides Act, 1968; Rule 45 of the Insecticides Rules, 1971; CBIC Circulars 35/2011 dated 09-08-2011 and 7/2014 dated 07-03-2014
- 2Ensure the consignment is routed through a port notified for insecticide imports under Rule 45 of the Insecticides Rules, 1971. Import from any source other than that specified on the CIB&RC certificate of registration or permit is prohibited and will result in detention or confiscation of the consignment.Rule 45 of the Insecticides Rules, 1971; Court Order 2002 (146) ELT 19 (SC)
- 3File the bill of entry with the mandatory additional qualifiers for Chapter 28 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. Additionally, where the imported quantity of the specified hazardous substance exceeds the prescribed threshold, obtain a public liability insurance policy under the provisions of 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 dual-track structure of this tariff line is the most common compliance trap: the CIB&RC registration applies when the substance is used as a pesticide or allied agrochemical, while an import permit — not a registration certificate — is the operative instrument for non-insecticidal end-uses. Filing under the wrong instrument, or failing to declare the intended end-use at the bill-of-entry stage, triggers enforcement under the Insecticides Act, 1968, irrespective of the chemical identity of the substance; the source-of-import restriction on the CIB&RC instrument compounds the exposure if a secondary supplier is substituted after the permit is issued.