Other
Pentaerythritol derivatives, other acyclic alcohol variants
HSN 2905 42 90 (Other pentaerythritol) is subject to Central Insecticides Board and Registration Committee (CIB&RC) registration and import permit under the Insecticides Act, 1968, where the product falls within the Schedule to that Act. Narcotic Drugs and Psychotropic Substances (NDPS) Rules, 1985 import-certificate requirements under Rule 53 apply where the substance is a listed NDPS, and the Directorate General of Foreign Trade (DGFT) ITC (HS) policy condition 2 of Chapter 29 governs all other imports.
- 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 pentaerythritol derivative falls within the Schedule to the Insecticides Act, 1968. If it does, obtain registration and an import permit from the Secretariat of CIB&RC before shipment, and note that import is permitted only at places specified 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 qualifies as an NDPS, obtain an import certificate under Rule 53 of the NDPS Rules, 1985 from the Central Bureau of Narcotics before import. Imports for purposes other than medical and scientific use are governed by Appendix-I to the ITC (HS) Schedule.Chapter VII-A of the NDPS Rules, 1985 · Rule 53 of the NDPS Rules, 1985 · ITC (HS) policy condition 2 to Chapter 29
- 3File mandatory additional qualifiers in the import declaration under CBIC Circular 23/2023-Cus dated 30-09-2023, as stipulated in paragraphs 4.1 and 4.2 for commodities under Chapter 29, with effect from 15 October 2023. Where import of specified hazardous substances exceeds prescribed quantities, take out 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 the CIB&RC and NDPS tracks are mutually exclusive — a single substance can trigger both regimes simultaneously if it is a scheduled insecticide that also meets NDPS criteria. Additionally, the port-restriction under Rule 45 of the Insecticides Rules, 1971 operates independently of the CIB&RC registration: consignments routed through an unspecified port face seizure even when the registration and import permit are current.