D-glucitol (Sorbitol)
D-glucitol (sorbitol), acyclic sugar alcohol
HSN 2905 44 00 (D-glucitol / Sorbitol) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence requirements under the Food Safety and Standards Act, 2006, as the primary food-grade clearance. Central Insecticides Board and Registration Committee (CIB&RC) registration and import permit apply where the substance falls within the Schedule to the Insecticides Act, 1968, and Narcotic Drugs and Psychotropic Substances (NDPS) rules govern any scheduled-substance imports under Chapter VII-A of the NDPS Rules, 1985. Directorate General of Foreign Trade (DGFT) ITC (HS) policy condition no. 2 of Chapter 29 and CBIC Chapter 28/29 mandatory qualifier requirements apply as additional customs overlays.
- Import Licence from FSSAI
- Registration certificate 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.
- 1Obtain an FSSAI Import Licence (document code 911001) and upload it in e-Sanchit before filing the bill of entry. Also upload the Certificate of Analysis (document code 0010dc), Batch Release Certificate (document code 0030dc), Label of Consignment (document code 0110dc), Specimen Copy of Label (document code 0110fs), and Registration Certificate for drugs (document code 101dc1) as applicable to the consignment's end-use category.CBIC Instruction 09/2023-Cus dated 07-03-2023 · FSSAI order dated 18-11-2022 · General Note 4(D) of Schedule I of ITC (HS) 2022
- 2If the sorbitol consignment falls within the Schedule to the Insecticides Act, 1968, obtain registration and an import permit from the Secretariat of CIB&RC before import. Note that places of import for insecticides are restricted under Rule 45 of the Insecticides Rules, 1971, and only specified ports may be used.Insecticides Act, 1968 · Rule 45 of the Insecticides Rules, 1971 · ITC (HS) policy condition 2 of Chapter 29
- 3Submit mandatory additional qualifiers in the import declaration for commodities under Chapter 29 as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus with effect from 15 October 2023. Where the substance is a scheduled NDPS substance, an import certificate under Rule 53 of the NDPS Rules, 1985 is required before clearance.CBIC Circular 23/2023-Cus dated 30-09-2023 · Rule 53 of the NDPS Rules, 1985 · ITC (HS) policy condition 2 of Chapter 29
The most common error on this tariff line is treating sorbitol as a single-regime commodity when it in fact triggers parallel PGA clearances depending on declared end-use: a food-grade consignment requires FSSAI clearance, a pesticide-formulation input requires CIB&RC registration and a port-restricted import permit, and a scheduled-substance import requires an NDPS Rule 53 certificate — all three can apply simultaneously to different portions of the same shipment. Failure to upload all applicable e-Sanchit document codes before customs out-of-charge results in consignment detention and potential demurrage at port; the CBIC Chapter 29 mandatory-qualifier requirement operative from 15 October 2023 adds a further declaration that must be complete at the bill-of-entry stage.