Other salts of perfluorooctane sulphonic acid
Salts of perfluorooctane sulphonic acid (PFOS salts)
HSN 2904 35 00 (Other salts of 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 figures in the Schedule to that Act. Narcotic Drugs and Psychotropic Substances (NDPS) import-certificate conditions under Chapter VII-A of the NDPS Rules, 1985 apply as a concurrent overlay, and the Directorate General of Foreign Trade (DGFT) ITC (HS) policy condition 2 of Chapter 29 governs imports outside the medical and scientific purpose carve-out.
- 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.
- 1Where the 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 dispatch. Import of insecticides is restricted to notified places under Rule 45 of the Insecticides Rules, 1971; verify the permitted port of import before booking the consignment.Insecticides Act, 1968 · Rule 45, Insecticides Rules, 1971 · ITC (HS) policy condition 2 of Chapter 29
- 2If the substance qualifies as an NDPS substance, obtain an import certificate under Rule 53 of the NDPS Rules, 1985 for medical and scientific purpose imports; all other NDPS imports are governed by Appendix-I to the ITC (HS) Schedule. Ensure the applicable NDPS document is uploaded in e-Sanchit prior to filing the bill of entry.Chapter VII-A of the NDPS Rules, 1985 · Rule 53, NDPS Rules, 1985 · ITC (HS) policy condition 2 to Chapter 29
- 3Comply with CBIC Circular 23/2023-Cus dated 30-09-2023 by including all mandatory additional qualifiers in the import declaration for Chapter 29 commodities as stipulated in paragraphs 4.1 and 4.2, with effect from 15 October 2023. Confirm whether import of a specified hazardous substance exceeds threshold quantities requiring 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
The most common error on this tariff line is assuming that CIB&RC registration alone clears the consignment, while overlooking the port-of-import restriction under Rule 45 of the Insecticides Rules, 1971. Routing a CIB&RC-registered pesticide consignment through an unnotified port renders the import unlawful regardless of licence currency — attracting detention and potential confiscation under the Insecticides Act, 1968. Importers should also verify at the purchase-order stage whether the substance simultaneously triggers NDPS Rule 53 obligations, since the two regimes operate independently and both must be satisfied before out-of-charge.