Cholesterol
Cholesterol, a cyclic sterol alcohol
HSN 2906 13 10 (Cholesterol) is subject to dual primary-regulator oversight: the Central Insecticides Board and Registration Committee (CIB&RC) requires registration and an import permit under the Insecticides Act, 1968 read with Rule 45 of the Insecticides Rules, 1971 where the substance figures in the Schedule to that Act, and the Narcotic Drugs and Psychotropic Substances (NDPS) framework governs any scheduled narcotic or psychotropic use under Chapter VII-A of the NDPS Rules, 1985. Mandatory Chapter 29 additional qualifiers under CBIC Circular 23/2023-Cus dated 30-09-2023 and DGFT ITC (HS) policy condition no. 2 to Chapter 29 apply as additional clearance requirements.
- 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.
- 1If the cholesterol consignment figures in the Schedule to the Insecticides Act, 1968, obtain registration and an import permit from the Secretariat of CIB&RC before filing the bill of entry. Import is permitted only at the restricted places specified under Rule 45 of the Insecticides Rules, 1971; diversion to an unlisted port attracts enforcement under the Act.Insecticides Act, 1968 · Rule 45 of the Insecticides Rules, 1971 · ITC (HS) policy condition no. 2 to Chapter 29
- 2Upload all mandatory drug-related documents in e-Sanchit before the bill of entry reaches out-of-charge: Certificate of Analysis — Drug (document code 0010dc), Batch Release Certificate (0030dc), Label of Consignment (0110dc), Registration Certificate — Drugs (101dc1), and Import Licence for Drugs (9111dc). Ensure the NDPS import certificate obtained under Rule 53 of the NDPS Rules, 1985 is also uploaded where the substance qualifies under Chapter VII-A of those Rules.NDPS Rules, 1985, Rule 53 and Chapter VII-A · ITC (HS) policy condition no. 2 to Chapter 29
- 3File mandatory additional qualifiers in the import declaration as stipulated under Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023, applicable to all commodities under Chapter 29 with effect from 15-10-2023. Where import of specified hazardous substances exceeds the stipulated quantities, obtain an insurance policy under the Public Liability Insurance Act, 1991 as notified by S.O. 227(E) dated 24-03-1992.CBIC Circular 23/2023-Cus dated 30-09-2023, Para 4.1 and 4.2 · S.O. 227(E) dated 24-03-1992
The most common error on this tariff line is treating cholesterol as a straightforward organic-chemical import and overlooking the dual-track CIB&RC and NDPS overlay check before procurement. Even where the lot does not qualify as an insecticide or a scheduled NDPS substance, the five drug-document codes (0010dc, 0030dc, 0110dc, 101dc1, 9111dc) must all be present in e-Sanchit at bill-of-entry stage; a single missing document code triggers customs detention and demurrage pending PGA facilitation, with no post-arrival remedy for the Chapter 29 mandatory-qualifier omission.