Perfluorooctane sulphonic acid
Perfluorooctane sulphonic acid (PFOS), fluorinated organic sulphonate
HSN 2904 31 00 (Perfluorooctane 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 falls within 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) regime conditions under Chapter VII-A of the NDPS Rules, 1985 and the ITC (HS) Restricted-import policy administered by the Directorate General of Foreign Trade (DGFT) apply as additional clearance requirements. Mandatory Chapter 29 additional qualifiers in the import declaration are required under CBIC Circular 23/2023-Cus dated 30-09-2023, effective 15 October 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.
- 1Confirm whether perfluorooctane sulphonic acid appears in 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 ensure import is effected only through places notified under Rule 45 of the Insecticides Rules, 1971.Insecticides Act, 1968 · Rule 45 of the Insecticides Rules, 1971 · ITC (HS) policy condition 2 to Chapter 29
- 2If the consignment falls under the NDPS regime, obtain an import certificate under Rule 53 of the NDPS Rules, 1985, applicable to medical and scientific-purpose imports under Chapter VII-A of those Rules. Imports outside that category are governed by Appendix-I to the ITC (HS) Schedule per ITC (HS) policy condition 2 to Chapter 29.Rule 53 of the NDPS Rules, 1985 · Chapter VII-A of the NDPS Rules, 1985 · ITC (HS) policy condition 2 to Chapter 29
- 3File the bill of entry with mandatory additional qualifiers for Chapter 29 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023, effective 15 October 2023. Additionally, if import quantity exceeds prescribed thresholds for specified hazardous substances, take out a public liability insurance policy under the provisions of 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 PFOS falls solely under one regulatory track — importers frequently obtain the CIB&RC registration but overlook the parallel NDPS-regime assessment, or vice versa. Because the same substance can simultaneously be scheduled under the Insecticides Act, 1968 and attract NDPS conditions, both tracks must be screened before the purchase order is placed; arrival at port under only one clearance results in consignment detention pending the missing PGA determination. The public liability insurance obligation for hazardous-substance quantities is a separate compliance layer that operates independently of the PGA clearances.