Other
Other complex fluorine salts (fluorides, fluorosilicates, fluoroaluminates)
HSN 2826 90 00 (Other complex fluorine salts) 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; a separate import permit is required where the substance is imported for non-insecticidal purposes. Central Board of Indirect Taxes and Customs (CBIC) mandatory additional qualifier declarations under Chapter 28 apply at the bill-of-entry stage per CBIC Circular 23/2023-Cus dated 30-09-2023.
- 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 a valid certificate of registration or import permit from the Central Insecticides Board and Registration Committee before shipment. Where the substance is imported for a non-insecticidal purpose, the registration committee permit must explicitly state that purpose; import from any source not specified on the certificate or permit is prohibited.Section 9 of the Insecticides Act, 1968 · Rule 45 of the Insecticides Rules, 1971 · CBIC Circular 35/2011 dated 09-08-2011 · CBIC Circular 7/2014 dated 07-03-2014
- 2Declare the mandatory additional qualifiers in the import declaration for commodities under Chapter 28 at the bill of entry stage, in compliance with Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus, with effect from 15 October 2023. Non-compliant declarations are liable to rejection and consignment detention at the port.CBIC Circular 23/2023-Cus dated 30-09-2023, Para 4.1 and 4.2
- 3Where the imported quantity of a specified hazardous substance exceeds the threshold prescribed under the Public Liability Insurance Act, 1991, take out the mandatory insurance policy before the consignment is released. The obligation is triggered by S.O. 227(E) dated 24-03-1992 issued by the Ministry of Environment and Forests.Public Liability Insurance Act, 1991 · S.O. 227(E) dated 24-03-1992
The most common error on this tariff line is assuming that a certificate of registration granted for an insecticidal use automatically covers import from any supplier or origin. The registration certificate specifies the approved source of import, and a consignment arriving from an unapproved source — even if the substance is identical — is treated as an unauthorised import under the Insecticides Act, 1968, exposing the importer to seizure and prosecution irrespective of the quality of the goods. Confirm the source of supply against the certificate before placing the purchase order.