Other
Other sulphonated, nitrated or nitrosated hydrocarbon derivatives
HSN 2904 99 90 (Other sulphonated, nitrated or nitrosated 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. Narcotic Drugs and Psychotropic Substances (NDPS) import-certificate requirements under Chapter VII-A of the NDPS Rules, 1985 apply concurrently for scheduled substances, and the Directorate General of Foreign Trade (DGFT) ITC (HS) policy condition 2 of Chapter 29 governs remaining categories.
- 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.
- 1Determine whether the specific substance falls within the Schedule to the Insecticides Act, 1968. If so, obtain registration and an import permit from the Secretariat of CIB&RC before shipment; import of scheduled insecticides is restricted to notified ports 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 substance is a scheduled Narcotic Drug or Psychotropic Substance, obtain an import certificate under Rule 53 of the NDPS Rules, 1985 before filing the bill of entry. Imports not qualifying for medical or scientific purposes under Chapter VII-A of the NDPS Rules, 1985 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 to Chapter 29
- 3Comply with CBIC Circular 23/2023-Cus dated 30-09-2023 by declaring the mandatory additional qualifiers for Chapter 29 commodities in the import declaration with effect from 15 October 2023. Additionally, where import quantities exceed specified thresholds for hazardous substances, obtain a public-liability insurance policy as required 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 residual tariff line is assuming that only one regulatory track applies. A single substance can simultaneously trigger CIB&RC registration as a scheduled insecticide, NDPS import-certificate requirements, and the public-liability insurance obligation under S.O. 227(E) — each independent of the others. Failing to identify all applicable schedules before filing the bill of entry results in consignment detention and potential confiscation, with no rectification permitted after out-of-charge.