Other

Sulphonate derivatives of hydrocarbons, salts and ethyl esters

CIB&RC CLEARANCE · NDPS CLEARANCE

HSN 2904 10 90 (other sulphonate derivatives of hydrocarbons) 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. Imports of Narcotic Drugs and Psychotropic Substances (NDPS) falling within this tariff line require an import certificate under Rule 53 of the NDPS Rules, 1985, and the Directorate General of Foreign Trade (DGFT) ITC (HS) policy condition 2 of Chapter 29 governs residual cases. Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-Cus mandatory Chapter 29 qualifiers apply at the bill-of-entry stage.

What this is

HSN code

2904 10 90

Chapter

29 · Organic chemicals

Primary regulator

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

Customs documentation

Registration certificate from CIB&RC
Import permit from CIB&RC
Chapter 29 qualifiers from CBIC

Applicable Partner Government Agencies

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

NDPSNDPS·Narcotics Control Bureau

Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.

Compliance steps

1
Where the imported substance figures in the Schedule to the Insecticides Act, 1968, obtain registration and an import permit from the Secretariat of the Central Insecticides Board and Registration Committee before shipment. Import of scheduled insecticides is further restricted to ports notified under Rule 45 of the Insecticides Rules, 1971; route the consignment only through a permitted port.
Insecticides Act, 1968 · Rule 45 of the Insecticides Rules, 1971 · ITC (HS) policy condition 2 of Chapter 29
2
Where the substance is a Narcotic Drug or Psychotropic Substance, import is permissible for medical and scientific purposes under Chapter VII-A of the NDPS Rules, 1985 after obtaining an import certificate under Rule 53 of those Rules. All other NDPS imports are governed by Appendix-I to the ITC (HS) Schedule.
Rule 53 of the NDPS Rules, 1985 · Chapter VII-A of the NDPS Rules, 1985 · ITC (HS) policy condition 2 of Chapter 29
3
Comply with CBIC Circular 23/2023-Cus dated 30-09-2023 by including mandatory additional qualifiers in the import declaration for Chapter 29 commodities as stipulated in paragraphs 4.1 and 4.2, with effect from 15-10-2023. Where the import of specified hazardous substances exceeds threshold quantities, obtain a public liability insurance policy under 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

A word of counsel

The most frequent error on this tariff line is assuming that because the 8-digit heading is an organic-chemicals residual, the CIB&RC and NDPS regimes are unlikely to apply — and filing the bill of entry without verifying whether the specific substance appears in the Insecticides Act Schedule or the NDPS controlled-substance list. An incomplete chemical identity declaration at the bill-of-entry stage also triggers the Chapter 29 qualifier non-compliance under CBIC Circular 23/2023-Cus, exposing the consignment to detention and re-examination even where the PGA clearance is otherwise in order.

Need a regulatory steer on this product?

Speak to a regulatory counsel about your specific HSN, IS, and supplier situation.

Speak to an Expert

Frequently asked

Does HSN 2904 10 90 require BIS certification?

No. No BIS Quality Control Order covers this product family. Import is governed by the Central Insecticides Board and Registration Committee under the Insecticides Act, 1968 where the substance is a scheduled insecticide, and by the NDPS Rules, 1985 where the substance is a narcotic drug or psychotropic substance, with DGFT ITC (HS) policy condition 2 of Chapter 29 as the overarching policy overlay.

Are all goods under this tariff line restricted to specific import ports?

Only consignments of substances that figure in the Schedule to the Insecticides Act, 1968 are restricted to ports notified under Rule 45 of the Insecticides Rules, 1971; other substances under this residual CTI are not subject to a port restriction unless a separate policy condition applies.

What happens if a hazardous substance under this CTI is imported in excess of specified threshold quantities without a public liability insurance policy?

The importer is in breach of the public liability insurance requirement under S.O. 227(E) dated 24-03-1992, which can attract enforcement action by the Ministry of Environment and Forests and does not relieve customs liability for non-compliant documentation at the bill of entry.

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