Ammonium perfluorooctane sulphonate
Ammonium perfluorooctane sulphonate (PFOS ammonium salt)
HSN 2904 32 00 (Ammonium perfluorooctane sulphonate) 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; imports are restricted to notified places under Rule 45 of the Insecticides Rules, 1971. Narcotic Drugs and Psychotropic Substances (NDPS) conditions apply concurrently, and the Directorate General of Foreign Trade (DGFT) ITC (HS) policy condition 2 of Chapter 29 governs the import framework. 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.
- 1Obtain registration and an import permit from the secretariat of the Central Insecticides Board and Registration Committee before filing the bill of entry, where ammonium perfluorooctane sulphonate figures in the Schedule to the Insecticides Act, 1968. Import is restricted to places notified under Rule 45 of the Insecticides Rules, 1971; routing to any non-notified port or place renders the consignment liable to seizure.Insecticides Act, 1968 · Rule 45 of the Insecticides Rules, 1971 · ITC (HS) policy condition 2 of Chapter 29
- 2Where the substance is being imported for medical or scientific purposes under the NDPS framework, obtain an import certificate under Rule 53 of the NDPS Rules, 1985 as per Chapter VII-A of those Rules. Imports outside the medical and scientific category are governed by Appendix-I to the ITC (HS) Schedule.Chapter VII-A and Rule 53 of the NDPS Rules, 1985 · ITC (HS) policy condition 2 of Chapter 29
- 3Ensure the import declaration includes the 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 import quantity of this specified hazardous substance exceeds the prescribed threshold, the owner must also 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 by Ministry of Environment and Forests
The most common error on this tariff line is assuming that a valid CIB&RC registration alone completes the import clearance, without addressing the concurrent NDPS-framework conditions and the notified-port restriction under Rule 45 of the Insecticides Rules, 1971. A consignment arriving at a non-notified port is detainable regardless of registration status, and failure to include the Chapter 29 mandatory qualifiers in the import declaration — effective 15 October 2023 — attracts detention at the bill-of-entry stage under CBIC Circular 23/2023-Cus.