Para cresols (p-cresols)
Para cresols, cresols and their salts
HSN 2907 12 10 (Para cresols) is subject to Central Insecticides Board and Registration Committee (CIB&RC) registration and import permit under the Insecticides Act, 1968 and Insecticides Rules, 1971, where the substance figures in the Schedule to that Act. Narcotic Drugs and Psychotropic Substances (NDPS) import-certificate controls under Rule 53 of the NDPS Rules, 1985 apply concurrently, and the Directorate General of Foreign Trade (DGFT) ITC (HS) policy condition 2 of Chapter 29 and CBIC mandatory Chapter 29 qualifier requirements govern the bill-of-entry overlay.
- 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 specific para cresol formulation or mixture figures in the Schedule to the Insecticides Act, 1968, obtain registration and an import permit from the Secretariat of CIB&RC before shipment. Import is restricted to the places notified under Rule 45 of the Insecticides Rules, 1971; consignments arriving at unlisted ports are liable to detention and seizure.Insecticides Act, 1968; Rule 45 of the Insecticides Rules, 1971; ITC (HS) policy condition 2 of Chapter 29
- 2If 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 per Chapter VII-A of those Rules. Upload mandatory documents — certificate of analysis [0010dc], batch release certificate [0030dc], label of consignment [0110dc], registration certificate (drugs) [101dc1], and import licence for drugs [9111dc] — in e-Sanchit before the bill of entry is filed.Rule 53 of the NDPS Rules, 1985; Chapter VII-A of the NDPS Rules, 1985; ITC (HS) policy condition 2 to Chapter 29
- 3Include the mandatory additional qualifiers in the import declaration for Chapter 29 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023, with effect from 15 October 2023. Where import of the specified hazardous substance exceeds notified threshold quantities, take out a public liability 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 bill of entry on the assumption that para cresols are purely a commodity chemical, overlooking that the same substance may simultaneously trigger CIB&RC scheduling controls and the NDPS import-certificate pathway. A consignment that attracts both regimes requires separate clearances from each authority; a single document set covering only one regime will result in out-of-charge refusal, port detention, and accruing demurrage until the missing clearance is produced.