Glycerol
Glycerol, acyclic alcohol for food, pharma and chemical use
HSN 2905 45 00 (Glycerol) is subject to concurrent regulation by the Food Safety and Standards Authority of India (FSSAI) under the Food Safety and Standards Act, 2006, the Central Insecticides Board and Registration Committee (CIB&RC) under the Insecticides Act, 1968, and the Narcotic Drugs and Psychotropic Substances (NDPS) authority under the NDPS Rules, 1985, depending on end-use. Directorate General of Foreign Trade (DGFT) ITC (HS) policy condition 2 of Chapter 29 and mandatory Chapter 29 qualifiers under CBIC Circular 23/2023-Cus 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.
- 1Determine the end-use category before filing the bill of entry: food-grade glycerol requires an FSSAI Import Licence (document code 911001) uploaded in e-Sanchit; pesticide-schedule glycerol requires registration and an import permit from CIB&RC; NDPS-schedule glycerol requires an import certificate under Rule 53 of the NDPS Rules, 1985. Upload all applicable documents — certificate of analysis (0010dc), batch release certificate (0030dc), label of consignment (0110dc), specimen copy of label (0110fs), registration certificate for drugs (101dc1), and import licence for drugs (9111dc) — before out-of-charge.CBIC Instruction 09/2023-Cus dated 07-03-2023; ITC (HS) policy condition 2 of Chapter 29; Rule 53 of the NDPS Rules, 1985; Insecticides Act, 1968
- 2Include mandatory additional qualifiers in the import declaration for Chapter 29 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus with effect from 15 October 2023. Non-compliance with the qualifier requirement triggers bill-of-entry rejection at assessment.CBIC Circular 23/2023-Cus dated 30-09-2023, para 4.1 and 4.2
- 3Where glycerol falls within the pesticide schedule under the Insecticides Act, 1968, route the consignment only through ports notified under Rule 45 of the Insecticides Rules, 1971. If import quantity of a specified hazardous substance exceeds the prescribed threshold, obtain a public-liability insurance policy under the Public Liability Insurance Act, 1991 as directed by S.O. 227(E) dated 24-03-1992.Rule 45 of the Insecticides Rules, 1971; S.O. 227(E) dated 24-03-1992 issued by the Ministry of Environment and Forests
The most common error on this tariff line is treating glycerol as a single-regime import and uploading only the FSSAI Import Licence, overlooking that the same CTI triggers CIB&RC registration and port-of-import restrictions where the substance figures in the Schedule to the Insecticides Act, 1968, or an NDPS import certificate where the substance falls under Appendix I of the ITC (HS) Schedule. A bill of entry that names glycerol without the Chapter 29 mandatory qualifiers required by CBIC Circular 23/2023-Cus from 15 October 2023 will be returned for amendment, and an incomplete e-Sanchit upload of any of the seven required document codes delays out-of-charge and accrues demurrage.