Other
Other cyclic alcohols and their nitrated or sulphonated derivatives
HSN 2906 19 90 (other cyclic alcohols and derivatives) is subject to Central Insecticides Board and Registration Committee (CIB&RC) registration and import permit under the Insecticides Act, 1968 where the substance figures in that Act's Schedule, with restricted import ports under Rule 45 of the Insecticides Rules, 1971. Where the substance qualifies as a Narcotic Drug or Psychotropic Substance, an import certificate under Rule 53 of the NDPS Rules, 1985 is additionally required. 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 further customs overlays.
- Registration and permit from CIB&RC
- Import certificate from NDPS
- 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 whether the specific substance falls within the Schedule to the Insecticides Act, 1968. If it does, obtain registration and an import permit from the Secretariat of the Central Insecticides Board and Registration Committee, and route the consignment only through ports permitted under Rule 45 of the Insecticides Rules, 1971.Insecticides Act, 1968 · Rule 45 of the Insecticides Rules, 1971 · ITC (HS) policy condition 2 to Chapter 29
- 2If the substance is an NDPS-scheduled narcotic drug or psychotropic substance, obtain an import certificate under Rule 53 of the NDPS Rules, 1985 for medical or scientific purposes as per Chapter VII-A of those Rules. Imports outside the medical/scientific category are governed by Appendix I to the ITC (HS) Schedule.Rule 53 of the NDPS Rules, 1985 · Chapter VII-A, NDPS Rules, 1985 · ITC (HS) policy condition 2 to Chapter 29
- 3Ensure the import declaration includes all mandatory additional qualifiers for Chapter 29 commodities as stipulated in Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus, applicable with effect from 15 October 2023. Where the substance exceeds specified quantities of a hazardous chemical, verify that a Public Liability Insurance policy is in place under 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 dual-regime trap on this tariff line is classifying the substance solely as an insecticide or solely as an NDPS substance and missing the other overlay — both the CIB&RC permit and the NDPS import certificate may be triggered simultaneously if the molecule appears in both the Schedule to the Insecticides Act and the NDPS schedules. Equally, the Chapter 29 mandatory qualifiers under CBIC Circular 23/2023-Cus must be lodged in the import declaration regardless of which PGA regime applies; omission causes out-of-charge denial at the bill-of-entry stage independent of the underlying licences.