Phenol, as pure carbolic acid
Phenol as pure carbolic acid, hydroxybenzene
HSN 2907 11 10 (Phenol, as pure carbolic acid) is subject to dual primary regulation: Central Insecticides Board and Registration Committee (CIB&RC) registration and import permit under the Insecticides Act, 1968 and the Insecticides Rules, 1971, and Narcotic Drugs and Psychotropic Substances (NDPS) import-certificate requirements under Chapter VII-A of the NDPS Rules, 1985. Directorate General of Foreign Trade (DGFT) policy condition 2 of Chapter 29 and Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-Cus apply as additional clearance overlays.
- 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.
- 1Where the consignment falls within the schedule to the Insecticides Act, 1968, obtain a valid registration certificate and import permit from the Secretariat of the Central Insecticides Board and Registration Committee. Import is restricted to notified places under Rule 45 of the Insecticides Rules, 1971; verify the permitted port of import before shipment is arranged.Insecticides Act, 1968 · Rule 45 of the Insecticides Rules, 1971 · ITC (HS) policy condition 2 of Chapter 29
- 2Where the substance is imported for medical or scientific purposes under the NDPS regime, obtain an import certificate under Rule 53 of the NDPS Rules, 1985 before filing the bill of entry. Imports outside the medical/scientific category are governed by Appendix-I to the ITC (HS) Schedule.Chapter VII-A and Rule 53 of the NDPS Rules, 1985 · ITC (HS) policy condition 2 of Chapter 29
- 3Upload mandatory documents — certificate of analysis for drug (0010dc), batch release certificate (0030dc), label of consignment (0110dc), registration certificate for drugs (101dc1), and import licence for drugs (9111dc) — in e-Sanchit before out-of-charge. Ensure compliance with mandatory Chapter 29 additional qualifiers in the import declaration per CBIC Circular 23/2023-Cus, operative from 15 October 2023.CBIC Circular 23/2023-Cus dated 30-09-2023 · Para 4.1 and 4.2 thereof
The most common error on this tariff line is assuming that CIB&RC registration alone satisfies the clearance burden, while overlooking the independent NDPS import-certificate requirement under Rule 53 of the NDPS Rules, 1985. These two frameworks operate concurrently and neither satisfies the other; a consignment cleared by CIB&RC but lacking a current NDPS import certificate is liable to detention, and the mandatory Chapter 29 qualifiers under CBIC Circular 23/2023-Cus must additionally appear in the import declaration or out-of-charge will be withheld.