Potassium perfluorooctane sulphonate
Potassium perfluorooctane sulphonate, organic sulphonate derivative
HSN 2904 34 00 (Potassium perfluorooctane sulphonate) is subject to the 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, with import restricted to notified places under Rule 45 of the Insecticides Rules, 1971. The Narcotic Drugs and Psychotropic Substances (NDPS) regime applies concurrently under Chapter VII-A of the NDPS Rules, 1985, and the ITC (HS) Restricted-import policy condition 2 of Chapter 29 administered by the Directorate General of Foreign Trade (DGFT) governs non-medical, non-scientific imports.
- Registration certificate from CIB&RC
- Import permit from CIB&RC
- Import certificate from NDPS
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.
- 1Confirm whether potassium perfluorooctane sulphonate figures in the Schedule to the Insecticides Act, 1968; if so, obtain registration and an import permit from the Secretariat of CIB&RC before shipment. Import is permitted only at 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 of Chapter 29
- 2Where the substance is imported for medical or scientific purposes under the NDPS regime, obtain an import certificate under Rule 53 of the NDPS Rules, 1985 as per Chapter VII-A before filing the bill of entry. All other NDPS-governed imports are subject to Appendix-I of 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
- 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 dated 30-09-2023, effective 15 October 2023. For consignments exceeding specified quantities of hazardous substances, the owner must obtain 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 treating the CIB&RC pesticide regime and the NDPS regime as mutually exclusive: in practice, a substance may simultaneously fall within the Schedule to the Insecticides Act, 1968 and attract NDPS import-certificate requirements, obligating the importer to satisfy both sets of pre-import clearances before the bill of entry is filed. A consignment that clears CIB&RC registration but lacks the Rule 53 NDPS import certificate remains liable to detention and seizure at the notified port of import.