Other
Acyclic terpene alcohols, other than geraniol or linalool
HSN 2905 22 90 (acyclic terpene alcohols, other) 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, with port-of-import restrictions under Rule 45 of the Insecticides Rules, 1971. Where the substance qualifies as a narcotic drug or psychotropic substance, Narcotic Drugs and Psychotropic Substances (NDPS) Rules, 1985 import certificate requirements and ITC (HS) policy condition 2 to Chapter 29 apply as a concurrent overlay. CBIC Circular 23/2023-Cus dated 30-09-2023 mandates additional Chapter 29 qualifiers in the import declaration with effect from 15 October 2023.
- 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 imported 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 filing the bill of entry. Route the consignment only through ports specified under Rule 45 of the Insecticides Rules, 1971; arrival at an unspecified port renders the consignment liable to detention and seizure.Insecticides Act, 1968 · Rule 45 of the Insecticides Rules, 1971 · ITC (HS) policy condition 2 to Chapter 29
- 2Where the substance is an NDPS-scheduled compound, obtain an import certificate under Rule 53 of the NDPS Rules, 1985 for medical or scientific-purpose imports; all other imports are governed by Appendix-I to the ITC (HS) Schedule. Upload mandatory e-Sanchit documents — certificate of analysis (0010dc), batch release certificate (0030dc), label of consignment (0110dc), registration certificate (101dc1), and import licence for drugs (9111dc) — before out-of-charge.Chapter VII-A and Rule 53 of the NDPS Rules, 1985 · ITC (HS) policy condition 2 to Chapter 29
- 3Ensure the import declaration includes mandatory additional qualifiers for Chapter 29 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. Where import of the specified hazardous substance exceeds the notified quantities, the owner must obtain an insurance policy under the Public Liability Insurance Act, 1991 as 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 prevalent error on this tariff line is assuming that CIB&RC oversight is categorical — it is conditional on whether the specific terpene alcohol figures in the Schedule to the Insecticides Act, 1968. Importers who skip the Schedule-membership check and clear without CIB&RC registration face confiscation and monetary penalty even when the substance has a legitimate non-pesticide use. Separately, the CBIC Chapter 29 additional-qualifiers obligation under Circular 23/2023-Cus applies regardless of CIB&RC or NDPS status and is enforced at the declaration stage.