Isopropyl alcohol
Isopropyl alcohol (IPA), propan-2-ol
HSN 2905 12 20 (Isopropyl alcohol) is subject to Central Insecticides Board and Registration Committee (CIB&RC) registration and import permit under the Insecticides Act, 1968 where IPA figures in the Schedule to that Act, and to Narcotic Drugs and Psychotropic Substances (NDPS) import certificate requirements under Rule 53 of the NDPS Rules, 1985. The Directorate General of Foreign Trade (DGFT) administers a country-wise quantitative restriction (QR) under ITC (HS) policy condition 6 of Chapter 29, with imports permitted only through EDI ports and a DGFT Registration Certificate required.
- Registration certificate from CIB&RC
- Import permit from CIB&RC
- Registration Certificate from DGFT
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.
- 1If IPA is used as or classified under a pesticide formulation listed in the Schedule to the Insecticides Act, 1968, obtain registration and an import permit from the secretariat of CIB&RC before shipment. Imports of scheduled insecticides are restricted to notified places of import under Rule 45 of the Insecticides Rules, 1971; upload document codes 101dc1 (RC for drugs) and 9111dc (Import Licence for drugs) in e-Sanchit before out-of-charge.Insecticides Act, 1968; Rule 45 of the Insecticides Rules, 1971; ITC (HS) policy condition 2 of Chapter 29
- 2Where IPA is classified as an NDPS substance, obtain an import certificate under Rule 53 of the NDPS Rules, 1985 for medical or scientific purposes (via http://cbn.nic.in), or comply with Appendix I of the ITC (HS) Schedule I for non-medical imports. Ensure compliance with CBIC Circular 23/2023-Cus dated 30-09-2023 by including mandatory additional qualifiers in the import declaration for Chapter 29 commodities, effective 15 October 2023.Rule 53 of the NDPS Rules, 1985; ITC (HS) policy condition 2 of Chapter 29; CBIC Circular 23/2023-Cus dated 30-09-2023
- 3For non-SEZ imports subject to the country-wise QR under DGFT Notification 64/15-20 dated 31-03-2023, obtain a DGFT Registration Certificate and route the consignment exclusively through EDI ports. SEZ units importing IPA are exempt from the country-wise QR provided no domestic tariff area sale of IPA occurs, per DGFT Policy Circular 4/23-24 dated 31-08-2023.DGFT Notification 64/15-20 dated 31-03-2023; DGFT Public Notice 4/23 dated 11-04-2023; DGFT Policy Circular 4/23-24 dated 31-08-2023; ITC (HS) policy condition 6 of Chapter 29
The most common error on this tariff line is treating the DGFT Registration Certificate and QR compliance as the sole clearance requirement while overlooking the CIB&RC and NDPS overlays that apply when IPA is part of a scheduled pesticide formulation or a notified NDPS substance. Both regimes require independent pre-shipment permits, and a bill of entry filed without the relevant document codes uploaded in e-Sanchit will be detained pending PGA NOC — attracting demurrage and ground rent regardless of QR compliance. Additionally, importers of IPA exceeding specified hazardous quantities must hold a Public Liability Insurance policy under S.O. 227(E) dated 24-03-1992.