Benzene sulphonic acid
Benzene sulphonic acid, sulphonated hydrocarbon derivatives
HSN 2904 10 10 (Benzene sulphonic acid) is subject to Central Insecticides Board and Registration Committee (CIB&RC) registration and import permit under the Insecticides Act, 1968, where the substance figures in the Schedule to that Act. Narcotic Drugs and Psychotropic Substances (NDPS) Rules, 1985 conditions apply concurrently, and the Directorate General of Foreign Trade (DGFT) ITC (HS) policy condition 2 of Chapter 29 governs non-medical imports. Mandatory Chapter 29 qualifiers under CBIC Circular 23/2023-Cus apply at the bill of entry.
- Registration and import 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 specific substance falls within the Schedule to the Insecticides Act, 1968. If it does, obtain CIB&RC registration and an import permit from the Secretariat of CIB&RC before shipment, and route the consignment only through ports notified 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
- 2If the substance qualifies as an NDPS item, obtain an import certificate under Rule 53 of the NDPS Rules, 1985 for medical or scientific purposes. Imports outside this category are governed by Appendix-I to the ITC (HS) Schedule under ITC (HS) policy condition 2 of Chapter 29.Rule 53 of the NDPS Rules, 1985 · ITC (HS) policy condition 2 of Chapter 29
- 3File mandatory additional qualifiers in the import declaration as required under CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2, applicable with effect from 15-10-2023 to all commodities under Chapter 29. Where the consignment involves hazardous substances exceeding specified quantities, take out an insurance policy under the Public Liability Insurance Act, 1991 per 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
The most common error on this tariff line is assuming that CIB&RC registration is the only regulatory hurdle and overlooking the concurrent NDPS overlay: where a substance under CTI 2904 10 10 is also listed under the NDPS framework, the import certificate under Rule 53 of the NDPS Rules, 1985 is a separate, independent requirement from the CIB&RC permit, and the absence of either document triggers detention at the port of import. Additionally, the Chapter 29 mandatory qualifiers under CBIC Circular 23/2023-Cus are a standalone bill-of-entry obligation even when both PGA clearances are current.