Benzene
Benzene, cyclic hydrocarbon solvent (industrial grade)
HSN 2902 20 00 (Benzene) is subject to the Narcotic Drugs and Psychotropic Substances (NDPS) regime under Chapter VII-A of the NDPS Rules, 1985 and, where the substance figures in the Schedule to the Insecticides Act, 1968, to registration and import permit requirements administered by the Central Insecticides Board and Registration Committee (CIB&RC) under Rule 45 of the Insecticides Rules, 1971. The tariff line is also governed by ITC (HS) policy condition 2 of Chapter 29 administered by the Directorate General of Foreign Trade (DGFT), with mandatory Chapter 29 additional qualifiers in import declarations under CBIC Circular 23/2023-Cus.
- Import certificate from NDPS
- Registration and import permit from CIB&RC
- Chapter 29 qualifiers from CBIC
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.
- 1Where benzene is imported for medical or scientific purposes, obtain an import certificate under Rule 53 of the NDPS Rules, 1985 (Chapter VII-A) from the Central Bureau of Narcotics before filing the bill of entry. Imports outside the medical/scientific category are governed by Appendix-I to the ITC (HS) Schedule under ITC (HS) policy condition 2 of Chapter 29.NDPS Rules, 1985 — Rule 53 and Chapter VII-A; ITC (HS) policy condition 2 to Chapter 29
- 2If the consignment falls within the Schedule to the Insecticides Act, 1968, secure registration and an import permit from the Secretariat of CIB&RC before shipment. Import of scheduled insecticides is restricted to the places notified under Rule 45 of the Insecticides Rules, 1971; route the consignment accordingly.Insecticides Act, 1968 — Schedule; Insecticides Rules, 1971 — Rule 45
- 3Ensure the bill of entry includes the mandatory additional qualifiers for Chapter 29 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus, with effect from 15 October 2023. Where the imported quantity of a specified hazardous substance exceeds the threshold under S.O. 227(E) dated 24-03-1992, 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
The most common error on this tariff line is treating benzene as a straightforward industrial solvent and overlooking the dual NDPS and CIB&RC overlay. Not every consignment triggers both — NDPS applies to medical/scientific imports and Appendix-I governs the rest, while CIB&RC registration is activated only when the specific formulation figures in the Insecticides Act Schedule — but misclassifying the end-use at the time of filing exposes the importer to detention, confiscation, and potential criminal liability under the NDPS Act, 1985, independent of any customs duty resolution.