Salbutamol sulphate
Salbutamol sulphate, pharmaceutical-grade butanol derivative
HSN 2905 14 20 (Salbutamol sulphate) is subject to dual primary oversight: Narcotic Drugs and Psychotropic Substances (NDPS) import certificate requirements under Chapter VII-A of the NDPS Rules, 1985, and Central Insecticides Board and Registration Committee (CIB&RC) registration and permit obligations under the Insecticides Act, 1968, where the substance figures in the schedule to that Act. Directorate General of Foreign Trade (DGFT) ITC (HS) policy condition 2 of Chapter 29 and Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-Cus dated 30-09-2023 apply as additional customs-layer requirements.
- Import certificate from NDPS
- Registration certificate from CIB&RC
- Import licence for drugs from CDSCO
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.
- 1Where salbutamol sulphate is imported for medical or scientific purposes, obtain an import certificate under Rule 53 of the NDPS Rules, 1985 as per Chapter VII-A of those Rules. Upload the certificate in e-Sanchit before filing the bill of entry; imports outside this category are governed by Appendix-I of the ITC (HS) Schedule per policy condition 2 of Chapter 29.Rule 53 of the NDPS Rules, 1985 · ITC (HS) policy condition 2 to Chapter 29
- 2If the substance figures in the schedule to the Insecticides Act, 1968, obtain registration and an import permit from the Secretariat of CIB&RC before shipment. Note that the places through which insecticides may be imported are restricted; refer Rule 45 of the Insecticides Rules, 1971 for the notified ports of import.Insecticides Act, 1968 · Rule 45 of the Insecticides Rules, 1971
- 3Upload all mandatory e-Sanchit documents before out-of-charge: Certificate of Analysis — Drug (0010dc), Batch Release Certificate (0030dc), Label of Consignment (0110dc), Registration Certificate (Drugs) (101dc1), and Import Licence for Drugs (9111dc). Additionally, ensure mandatory Chapter 29 additional qualifiers in the import declaration are included per CBIC Circular 23/2023-Cus with effect from 15-10-2023.CBIC Circular 23/2023-Cus dated 30-09-2023, para 4.1 and 4.2 · e-Sanchit document codes 0010dc, 0030dc, 0110dc, 101dc1, 9111dc
The most common error on this tariff line is treating salbutamol sulphate as a straightforward pharmaceutical import and overlooking the NDPS overlay: the medical-use carve-out under Chapter VII-A is not automatic — a valid import certificate under Rule 53 of the NDPS Rules, 1985 must be in hand before the consignment is dispatched. Presenting only the drug Registration Certificate (101dc1) and Import Licence (9111dc) without the NDPS import certificate will result in consignment detention pending NDPS clearance, attracting demurrage and potential ground rent at the port.