Polysulphides
Polysulphides for insecticidal or non-insecticidal use
HSN 2830 90 20 (Polysulphides) is subject to Central Insecticides Board and Registration Committee (CIB&RC) mandatory registration or import permit under Section 9 of the Insecticides Act, 1968. Where imported for a non-insecticidal purpose, a separate import permit from the Registration Committee under the Department of Agriculture and Cooperation is required in lieu of full registration. Import is additionally restricted to notified places under Rule 45 of the Insecticides Rules, 1971, with Central Board of Indirect Taxes and Customs (CBIC) Chapter 28 mandatory qualifiers applying 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 before filing the bill of entry. If the polysulphide is imported for a non-insecticidal purpose, secure an import permit from the Registration Committee under the Department of Agriculture and Cooperation; in either case, the source of import must match exactly what is specified on the certificate or permit.Section 9 of the Insecticides Act, 1968 · Insecticides Rules, 1971 · CBIC Circulars 35/2011 dated 09-08-2011 and 7/2014 dated 07-03-2014
- 2Route the consignment only through a place notified under Rule 45 of the Insecticides Rules, 1971. Import through any non-notified location renders the consignment liable to seizure and prosecution under the Insecticides Act.Rule 45 of the Insecticides Rules, 1971 · Court Order 2002 (146) ELT 19 (SC)
- 3Include mandatory additional qualifiers in the import declaration for Chapter 28 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023, effective 15 October 2023. Non-compliance with the qualifier requirement results in misdeclaration liability at the bill of entry.CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
The most frequent error on this tariff line is presenting a registration certificate that names a different source country or manufacturing facility than the actual exporter. The Registration Committee's approval is source-specific: any deviation — including a change of overseas supplier or manufacturing site — requires a fresh permit or amendment before shipment, and goods imported from an unapproved source are liable to confiscation and criminal liability under the Insecticides Act, 1968, regardless of whether the polysulphide is destined for insecticidal or non-insecticidal end use.