Other

Menthol cyclic alcohol, other than natural menthol

DGFT CLEARANCE · CBIC CLEARANCE

HSN 2906 11 90 (Other menthol) is governed by the Directorate General of Foreign Trade (DGFT) ITC (HS) import policy, under which this tariff line is Free, as notified by DGFT Notification 40/2024-25 dated 26-11-2024. The Central Board of Indirect Taxes and Customs (CBIC) mandates additional Chapter 29 qualifiers in import declarations, operative from 15 October 2023 under CBIC Circular 23/2023-Cus.

What this is

HSN code

2906 11 90

Chapter

29 · Organic chemicals

Primary regulator

DGFT · ITC (HS) Free import policy, Chapter 29

Customs documentation

Chapter 29 qualifiers from CBIC
Import declaration from DGFT

Compliance steps

1
Verify that the import policy for this CTI is Free under the ITC (HS) schedule before filing the bill of entry. No licence or permit is required, but the Free status is subject to the policy conditions notified under DGFT Notification 40/2024-25 dated 26-11-2024.
DGFT Notification 40/2024-25 dated 26-11-2024
2
Include the mandatory additional qualifiers in the import declaration as prescribed in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus for commodities under Chapter 29. These qualifiers are mandatory with effect from 15 October 2023; a bill of entry lacking them is liable to being held pending amendment.
CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2

A word of counsel

The most common error on this tariff line is filing the bill of entry without the Chapter 29 mandatory qualifiers, treating the Free import status as the sole compliance requirement. CBIC Circular 23/2023-Cus operates independently of the DGFT policy condition: even when no licence is needed, the import declaration must carry the additional qualifiers specified in paragraphs 4.1 and 4.2, and omission triggers amendment detention at the port of import.

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Frequently asked

Does HSN 2906 11 90 require BIS certification?

No, other menthol is not covered by any BIS Quality Control Order. Import is governed by the ITC (HS) Free policy administered by the Directorate General of Foreign Trade under DGFT Notification 40/2024-25, with a mandatory additional-qualifiers overlay under CBIC Circular 23/2023-Cus.

What are the mandatory Chapter 29 qualifiers required in the import declaration?

The additional qualifiers are prescribed in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30 September 2023, applicable to all commodities under Chapter 29, and must be included in every import declaration filed from 15 October 2023 onwards.

Is the Free import status for this tariff line permanent?

The Free import policy designation was notified by DGFT Notification 40/2024-25 dated 26-11-2024; importers should confirm the current ITC (HS) policy status at the time of each shipment, as DGFT notifications can amend or restrict the designation without retrospective notice.

Last verified against gazette notifications: 2026-05-16. Source: DGFT / CBIC / Indian Customs CUSDATA.