Other
Other borates and peroxoborates for industrial or insecticidal use
HSN 2840 19 00 (Other borates and peroxoborates) 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, rodenticide, fungicide, or herbicide. Where imported for a non-insecticidal purpose, an import permit from the Registration Committee under the Department of Agriculture and Cooperation is still required. 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.
- 1Obtain either a Certificate of Registration or an import permit from the Central Insecticides Board and Registration Committee before shipment. Where a registration certificate is held, confirm the declared source of import matches the source specified on the certificate — import from any other source is prohibited under Section 9 of the Insecticides Act, 1968.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 the ports of import permissible under Rule 45 of the Insecticides Rules, 1971. Verify the permitted ports against the bill of lading before vessel departure, as diversion to an unpermitted port constitutes a separate violation.Rule 45 of the Insecticides Rules, 1971 · Court Order 2002 (146) ELT 19 (SC)
- 3Ensure the import declaration includes the mandatory Chapter 28 additional qualifiers under CBIC Circular 23/2023-Cus, operative from 15 October 2023. Where the consignment consists of specified hazardous substances exceeding prescribed quantities, obtain a Public Liability Insurance policy under the PLI Act, 1991.CBIC Circular 23/2023-Cus dated 30-09-2023, paras 4.1 and 4.2 · S.O. 227(E) dated 24-03-1992
The most common error on this tariff line is importing for an ostensibly non-insecticidal end-use without first obtaining a separate import permit from the Registration Committee — a Certificate of Registration for insecticidal use does not extend to non-insecticidal purposes, and these are treated as two distinct authorisation tracks. Additionally, source-specificity is enforced strictly: a consignment arriving from a supplier not named on the registration certificate or permit is detained and may be confiscated, regardless of the product's physical identity or purity.