Cresylic acid
Cresylic acid, cresols and their salts
HSN 2907 12 20 (Cresylic acid) 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 the Schedule to that Act, with port-of-import restrictions under Rule 45 of the Insecticides Rules, 1971. The Narcotic Drugs and Psychotropic Substances (NDPS) regime applies as a concurrent overlay for scheduled substances, and ITC (HS) policy condition 2 of Chapter 29 administered by the Directorate General of Foreign Trade (DGFT) governs the import policy framework. CBIC Circular 23/2023-Cus mandates additional Chapter 29 qualifiers in import declarations with effect from 15 October 2023.
- 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 cresylic acid figures in the Schedule to the Insecticides Act, 1968, obtain registration and an import permit from the Secretariat of the Central Insecticides Board and Registration Committee before shipment. Upload the registration certificate (document code 101dc1) and import licence for drugs (document code 9111dc) in e-Sanchit before filing the bill of entry.Insecticides Act, 1968 · Insecticides Rules, 1971 · document codes 101dc1 and 9111dc
- 2Route the consignment only through ports at which insecticides may lawfully be imported under Rule 45 of the Insecticides Rules, 1971. If the substance also falls within the NDPS scheduled-substances list, obtain an import certificate under Rule 53 of the NDPS Rules, 1985 for medical or scientific purposes, or confirm compliance with Appendix-I of the ITC (HS) Schedule under policy condition 2 of Chapter 29.Rule 45, Insecticides Rules, 1971 · Rule 53, NDPS Rules, 1985 · ITC (HS) policy condition 2, Chapter 29
- 3Include mandatory additional qualifiers in the import declaration as required under CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2, which apply to all commodities under Chapter 29 with effect from 15 October 2023. Where import quantities of specified hazardous substances exceed prescribed thresholds, take out a Public Liability Insurance policy under S.O. 227(E) dated 24-03-1992.CBIC Circular 23/2023-Cus dated 30-09-2023, paras 4.1 and 4.2 · S.O. 227(E) dated 24-03-1992
The most common error on this tariff line is assuming that a CIB&RC registration alone clears the consignment — importers routinely overlook that the NDPS overlay and the ITC (HS) Appendix-I condition operate independently, and that the Chapter 29 mandatory qualifiers under CBIC Circular 23/2023-Cus are a separate customs-declaration obligation. A bill of entry filed without the correct qualifiers after 15 October 2023 is liable to detention regardless of the PGA clearance status, and a missing NDPS import certificate for a scheduled substance constitutes a distinct statutory violation under the NDPS Act, 1985.