Other

Other borates (non-sodium borates, inorganic borate salts)

CIB&RC CLEARANCE

HSN 2840 20 90 (Other borates) 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 imported for insecticidal or related pesticidal use. For non-insecticidal end-uses, an import permit from the Registration Committee under the Department of Agriculture and Cooperation is required. The Central Board of Indirect Taxes and Customs (CBIC) mandatory Chapter 28 qualifier declarations apply at the bill of entry under CBIC Circular 23/2023-Cus.

What this is

HSN code

2840 20 90

Chapter

28 · Inorganic chemicals; organic or inorganic compounds of precious metals

Primary regulator

CIB&RC · Insecticides Act, 1968 and Insecticides Rules, 1971

Customs documentation

Registration certificate from CIB&RC
Import permit from CIB&RC
Chapter 28 qualifiers from CBIC

Applicable Partner Government Agencies

CIB&RCCIB&RC·Central Insecticides Board and Registration Committee

Procedural directions for customs clearance are issued by: Central Board of Indirect Taxes and Customs.

Compliance steps

1
Obtain CIB&RC registration under Section 9 of the Insecticides Act, 1968 if importing for insecticidal, fungicidal, herbicidal, or rodenticidal use. If importing for non-insecticidal purposes, obtain an import permit from the Registration Committee; in both cases, import is restricted to the source of supply specified on the certificate or permit.
Section 9 of the Insecticides Act, 1968 · Insecticides Rules, 1971 · CBIC Circular 35/2011 dated 09-08-2011 · CBIC Circular 7/2014 dated 07-03-2014
2
Route the consignment only through the places notified for insecticide imports under Rule 45 of the Insecticides Rules, 1971. Import through a non-notified port or from a source not listed on the registration certificate or permit renders the consignment liable to seizure under the Insecticides Act, 1968.
Rule 45 of the Insecticides Rules, 1971 · Court Order 2002 (146) ELT 19 (SC)
3
File mandatory additional qualifiers in the import declaration for Chapter 28 commodities as stipulated in Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus, with effect from 15 October 2023. Where the consignment quantity exceeds specified thresholds for hazardous substances, take out an insurance policy under the Public Liability Insurance Act, 1991.
CBIC Circular 23/2023-Cus dated 30-09-2023 · S.O. 227(E) dated 24-03-1992

A word of counsel

The most frequent error on this tariff line is assuming that a borate classified as a non-insecticidal industrial chemical is exempt from CIB&RC scrutiny altogether. The Insecticides Act, 1968 applies to any chemical that could fall within the Act's scope regardless of the importer's stated end-use; a mismatch between the declared end-use and the actual application discovered post-clearance attracts confiscation, monetary penalty, and criminal liability under the Act. Source-specificity is equally critical — a change of supplier without a corresponding amendment to the registration certificate or permit is an independent violation.

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Frequently asked

Does HSN 2840 20 90 require BIS certification?

No, this tariff line is not covered by any BIS Quality Control Order. Import of other borates is governed by the Central Insecticides Board and Registration Committee under the Insecticides Act, 1968, with CBIC mandatory Chapter 28 qualifier declarations applying at the bill of entry.

Is an import permit required even when the borate is imported purely for industrial non-insecticidal use?

Yes. Where the substance is not being imported for insecticidal use, an import permit from the Registration Committee under the Department of Agriculture and Cooperation is still mandatory under Section 9 of the Insecticides Act, 1968.

What are the consequences of importing from a source not listed on the CIB&RC certificate or permit?

The consignment is treated as imported in contravention of the registration or permit conditions and is liable to seizure; the Registration Committee may also revoke the certificate or permit, and criminal prosecution under the Insecticides Act, 1968 is available to enforcement authorities.

Last verified against gazette notifications: 2026-05-16. Source: CIB&RC / CBIC / Indian Customs CUSDATA.