Toluene
Toluene, cyclic hydrocarbon solvent (organic chemical)
HSN 2902 30 00 (Toluene) is subject to Central Insecticides Board and Registration Committee (CIB&RC) registration and import permit under the Insecticides Act, 1968, where toluene figures in the Schedule to that Act, with import restricted to notified places under Rule 45 of the Insecticides Rules, 1971. Narcotic Drugs and Psychotropic Substances (NDPS) framework controls apply under Chapter VII-A of the NDPS Rules, 1985, and mandatory Chapter 29 additional qualifiers in import declarations are required under CBIC Circular 23/2023-Cus dated 30-09-2023.
- Registration certificate from CIB&RC
- 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 toluene is covered by the Schedule to the Insecticides Act, 1968, obtain registration and an import permit from the Secretariat of the Central Insecticides Board and Registration Committee. Route the consignment only through notified places of import permitted under Rule 45 of the Insecticides Rules, 1971.Insecticides Act, 1968 · Rule 45 of the Insecticides Rules, 1971 · ITC (HS) policy condition 2 of Chapter 29
- 2Where toluene is imported for medical or scientific purposes as an NDPS-governed substance, obtain an import certificate under Rule 53 of the NDPS Rules, 1985 via the Narcotics Control Bureau portal. All other NDPS-category imports are governed by Appendix-I to the ITC (HS) Schedule.Chapter VII-A of the NDPS Rules, 1985 · Rule 53 of the NDPS Rules, 1985 · ITC (HS) policy condition 2 of Chapter 29
- 3Ensure the bill of entry includes the mandatory additional qualifiers for Chapter 29 commodities as stipulated in Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus, effective 15-10-2023. Additionally, where import quantities of toluene exceed specified thresholds under the Public Liability Insurance Act, 1991, obtain the requisite insurance policy as notified by S.O. 227(E) dated 24-03-1992.CBIC Circular 23/2023-Cus dated 30-09-2023 · S.O. 227(E) dated 24-03-1992 · Public Liability Insurance Act, 1991
The most common error on this tariff line is treating CIB&RC and NDPS as mutually exclusive tracks — importers often pursue only the NDPS import certificate and overlook that a separate CIB&RC registration and permit is required if toluene appears in the Schedule to the Insecticides Act, 1968. Both regimes can apply simultaneously to the same consignment, and failure to hold a current CIB&RC permit triggers detention and possible seizure at the port of import, entirely independent of NDPS compliance status.