Carbon tetrachloride
Carbon tetrachloride, tetrachloromethane halogenated hydrocarbon
HSN 2903 14 00 (Carbon tetrachloride) is subject to registration and import permit requirements from the Central Insecticides Board and Registration Committee (CIB&RC) under the Insecticides Act, 1968 where the substance figures in the Schedule to that Act, and to Narcotic Drugs and Psychotropic Substances (NDPS) import-certificate conditions under Chapter VII-A of the NDPS Rules, 1985. The tariff line is Restricted under the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), permissible only under policy conditions 1 and 4 of Chapter 29 per DGFT Notification 26/2015-20 dated 11-08-2020. Mandatory Chapter 29 additional qualifiers in the import declaration are required under CBIC Circular 23/2023-Cus dated 30-09-2023.
- Registration and permit from CIB&RC
- Import certificate from NDPS
- 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.
- 1Determine whether the carbon tetrachloride consignment falls within the Schedule to the Insecticides Act, 1968. If so, obtain registration and an import permit from the Secretariat of the Central Insecticides Board and Registration Committee, and route the consignment only through ports permitted under Rule 45 of the Insecticides Rules, 1971.Insecticides Act, 1968 · Rule 45 of the Insecticides Rules, 1971 · ITC (HS) policy conditions 1 and 4 of Chapter 29 · DGFT Notification 26/2015-20 dated 11-08-2020
- 2Where the substance is imported for medical or scientific purposes under the NDPS framework, obtain an import certificate under Rule 53 of the NDPS Rules, 1985 before shipment. All other imports are governed by Appendix-I to the ITC (HS) Schedule under ITC (HS) policy condition 2 of Chapter 29.Chapter VII-A of the NDPS Rules, 1985 · Rule 53 of the NDPS Rules, 1985 · ITC (HS) policy condition 2 of Chapter 29
- 3At the bill of entry, include all mandatory additional qualifiers for Chapter 29 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus, effective 15 October 2023. Where the imported quantity of a specified hazardous substance exceeds the prescribed threshold, 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, Ministry of Environment and Forests
The most frequent error on this tariff line is treating the NDPS-category carve-out and the CIB&RC pesticide-schedule applicability as mutually exclusive tracks — importers sometimes obtain one clearance assuming it substitutes for the other. Carbon tetrachloride may simultaneously engage the Insecticides Act, 1968 schedule and the NDPS Rules, 1985 framework depending on end-use declaration; missing either clearance results in consignment detention at the designated port and potential seizure under the respective Act, quite apart from the ITC (HS) Restricted-import enforcement.