Other
Other sulphates, alums and peroxosulphates (residual category)
HSN 2833 29 90 (Other sulphates and related inorganic compounds) 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 of such chemicals is additionally restricted to notified places of import under Rule 45 of the Insecticides Rules, 1971, and the Central Board of Indirect Taxes and Customs (CBIC) mandates Chapter 28 additional qualifiers in import declarations 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.
- 1Obtain CIB&RC registration under Section 9 of the Insecticides Act, 1968 if the sulphate compound is intended for insecticidal use, or an import permit from the Registration Committee under the Department of Agriculture and Cooperation if imported for a non-insecticidal purpose. The certificate or permit specifies the approved source of supply; import from any other source is not permitted.Section 9, Insecticides Act, 1968 · Insecticides Rules, 1971 · CBIC Circulars 35/2011 dated 09-08-2011 and 7/2014 dated 07-03-2014
- 2Route the consignment through a notified place of import as prescribed under Rule 45 of the Insecticides Rules, 1971. File the bill of entry with mandatory additional qualifiers for Chapter 28 commodities in the import declaration, in compliance with CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2, effective 15 October 2023.Rule 45, Insecticides Rules, 1971 · CBIC Circular 23/2023-Cus dated 30-09-2023
- 3Where the imported quantity of a specified hazardous substance exceeds the prescribed threshold, the owner must take out a public liability insurance policy under the Public Liability Insurance Act, 1991 before import is completed.S.O. 227(E) dated 24-03-1992, Ministry of Environment and Forests · Public Liability Insurance Act, 1991
The most common error on this tariff line is importing under a CIB&RC registration or permit that names a specific foreign source and then switching to an alternative supplier without amending the certificate. Customs proper officers, guided by court order 2002(146)ELT 19 (SC), treat a source mismatch as a registration violation independent of whether the chemical composition is identical — the consignment is liable to detention and seizure. The Chapter 28 additional-qualifier obligation under CBIC Circular 23/2023-Cus is a separate bill-of-entry requirement and is not cured by a valid CIB&RC registration.