Other
Other sterols and inositols (cyclic alcohols, derivatives)
HSN 2906 13 90 (Other sterols and inositols) is subject to a multi-PGA import regime: the Food Safety and Standards Authority of India (FSSAI) Import Licence applies where the substance is a food-use sterol or inositol, and the 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. Narcotic Drugs and Psychotropic Substances (NDPS) import certificate controls under Chapter VII-A of the NDPS Rules, 1985 apply to any scheduled substance, and the Directorate General of Foreign Trade (DGFT) ITC (HS) policy condition 2 of Chapter 29 governs non-medical NDPS-category imports. Mandatory Chapter 29 qualifiers under CBIC Circular 23/2023-Cus effective 15 October 2023 apply at the bill-of-entry stage.
- Import Licence from FSSAI
- Registration certificate from CIB&RC
- Import certificate from NDPS
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 of the substance before filing the bill of entry. If food-use, obtain a current FSSAI Import Licence (document code 911001) and upload the Specimen Copy of Label (0110FS) in e-Sanchit. If the substance figures in the Schedule to the Insecticides Act, 1968, obtain CIB&RC registration and import permit and route only through ports notified under Rule 45 of the Insecticides Rules, 1971.Insecticides Act, 1968 · Rule 45 of the Insecticides Rules, 1971 · FSSAI Import Licence requirement under Food Safety and Standards Act, 2006
- 2If the substance is a scheduled narcotic drug or psychotropic substance, obtain an import certificate under Rule 53 of the NDPS Rules, 1985 for medical or scientific purposes (Chapter VII-A). Imports outside the medical/scientific category are governed by Appendix-I to the ITC (HS) Schedule per ITC (HS) policy condition 2 of Chapter 29; upload the import certificate in e-Sanchit under document codes 0010dc (Certificate of Analysis — drug), 0030dc (Batch Release Certificate), 101dc1 (Registration Certificate — drugs), and 9111dc (Import Licence for drugs) as applicable.Rule 53 of the NDPS Rules, 1985 · ITC (HS) policy condition 2 of Chapter 29 · e-Sanchit document codes 0010dc, 0030dc, 101dc1, 9111dc
- 3Include mandatory Chapter 29 additional qualifiers in the import declaration effective 15 October 2023, as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. Where the consignment exceeds the specified quantities of a hazardous substance, obtain an insurance policy under the Public Liability Insurance Act, 1991, per 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 failing to identify which of the three parallel PGA regimes — FSSAI, CIB&RC, or NDPS — governs a given shipment, and uploading only the FSSAI Import Licence when the substance is simultaneously scheduled under the Insecticides Act, 1968 or the NDPS framework. Each regime is independently enforced: a CIB&RC-regulated substance arriving without a registration certificate and at an unlicensed port is liable to seizure under the Insecticides Rules, 1971 even if the FSSAI clearance is current. The Chapter 29 mandatory qualifiers under CBIC Circular 23/2023-Cus are required regardless of which PGA track applies.