Other
Cresols and their salts, other than cresylic acid
HSN 2907 12 90 (other cresols and their salts) 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. Narcotic Drugs and Psychotropic Substances (NDPS) import-certificate requirements under Chapter VII-A of the NDPS Rules, 1985 and Directorate General of Foreign Trade (DGFT) ITC (HS) policy condition 2 of Chapter 29 apply as concurrent overlays, alongside mandatory Chapter 29 qualifiers under CBIC Circular 23/2023-Cus.
- Registration certificate from CIB&RC
- Import permit from CIB&RC
- 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.
- 1Where the cresol or cresol salt falls within 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. Import of scheduled insecticides is further restricted to notified ports under Rule 45 of the Insecticides Rules, 1971.Insecticides Act, 1968 · Rule 45 of the Insecticides Rules, 1971
- 2If the substance is an NDPS-listed item, secure an import certificate under Rule 53 of the NDPS Rules, 1985 for medical or scientific use, or confirm eligibility under Appendix-I to the ITC (HS) Schedule for other permitted imports. Upload mandatory documents — certificate of analysis (0010dc), batch release certificate (0030dc), label of consignment (0110dc), registration certificate for drugs (101dc1), and import licence for drugs (9111dc) — in e-Sanchit before the bill of entry is filed.Chapter VII-A and Rule 53 of the NDPS Rules, 1985 · ITC (HS) policy condition 2 to Chapter 29 · CBIC Instruction on e-Sanchit OOC verification
- 3Comply with CBIC Circular 23/2023-Cus dated 30-09-2023 by declaring mandatory additional qualifiers in the import declaration for Chapter 29 commodities as stipulated in paragraphs 4.1 and 4.2, with effect from 15-10-2023. Non-declaration attracts detention and re-examination of the consignment.CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
The most common error on this tariff line is assuming a single clearance track applies uniformly to all cresol variants. Whether the specific salt or isomer is scheduled under the Insecticides Act, 1968 determines whether CIB&RC registration is mandatory, and that assessment must be made before purchase order placement — not at the port of import. A consignment routed to a non-notified port under Rule 45 of the Insecticides Rules, 1971 is liable to seizure even where the CIB&RC registration is otherwise valid.