Borneol
Borneol, cyclic alcohol for industrial or pharmaceutical use
HSN 2906 19 10 (Borneol) is subject to dual primary-regulator oversight: the Central Insecticides Board and Registration Committee (CIB&RC) requires registration and an import permit under Rule 45 of the Insecticides Rules, 1971 where the substance figures in the Schedule to the Insecticides Act, 1968, and the Narcotic Drugs and Psychotropic Substances (NDPS) regime applies import-certificate and policy-condition controls under Chapter VII-A of the NDPS Rules, 1985. Directorate General of Foreign Trade (DGFT) ITC (HS) policy condition 2 to Chapter 29 and CBIC Circular 23/2023-Cus mandatory Chapter 29 qualifiers in the import declaration apply as additional clearance requirements.
- Registration certificate from CIB&RC
- Import permit 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 whether the Borneol consignment falls within the Schedule to the Insecticides Act, 1968. If so, obtain a CIB&RC registration certificate (document code 101dc1) and an import permit from the Secretariat of CIB&RC, and route the consignment only through ports notified under Rule 45 of the Insecticides Rules, 1971. Upload both documents in e-Sanchit before filing the bill of entry.Insecticides Act, 1968 · Rule 45 of the Insecticides Rules, 1971 · ITC (HS) policy condition 2 to Chapter 29
- 2Where the consignment qualifies as an NDPS substance, secure an import certificate under Rule 53 of the NDPS Rules, 1985 for medical or scientific purposes, or confirm that non-category-(a) imports comply with Appendix I of the ITC (HS) Schedule. Upload the certificate of analysis (document code 0010dc), batch release certificate (0030dc), label of consignment (0110dc), and import licence for drugs (9111dc) in e-Sanchit before out-of-charge.Chapter VII-A and Rule 53 of the NDPS Rules, 1985 · ITC (HS) policy condition 2 to Chapter 29
- 3Include the mandatory Chapter 29 additional qualifiers in the import declaration as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus, applicable with effect from 15 October 2023. Where the consignment quantity exceeds specified thresholds of hazardous substances, take out 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 filing a single-track bill of entry as though only one regulatory regime applies — treating Borneol as exclusively a CIB&RC-scheduled pesticide or exclusively an NDPS substance, when both regimes may simultaneously attach. A consignment cleared under the CIB&RC permit but lacking the NDPS import certificate (Rule 53) — or vice versa — will be detained pending production of the missing credential, with demurrage accruing at the designated port; the Chapter 29 mandatory-qualifier failure under CBIC Circular 23/2023-Cus is a separate, independently enforceable ground for customs out-of-charge refusal.