Other
Naphthols and their salts, other than listed naphthols
HSN 2907 15 90 (other naphthols and their salts) is subject to registration and import permit requirements of the Central Insecticides Board and Registration Committee (CIB&RC) under the Insecticides Act, 1968, where the specific substance figures in the Schedule to that Act. Narcotic Drugs and Psychotropic Substances (NDPS) import-certificate controls under Chapter VII-A of the NDPS Rules, 1985 apply where the substance is a listed NDPS, and the Directorate General of Foreign Trade (DGFT) ITC (HS) policy condition 2 of Chapter 29 governs all other imports. Mandatory Chapter 29 qualifiers in import declarations are required under CBIC Circular 23/2023-Cus with effect from 15 October 2023.
- 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.
- 1Determine whether the specific naphthol or salt to be imported figures in 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 before filing the bill of entry, and verify that the port of import is a notified place under Rule 45 of the Insecticides Rules, 1971.Insecticides Act, 1968 · Rule 45 of the Insecticides Rules, 1971
- 2Where the substance is a listed narcotic drug or psychotropic substance, obtain an import certificate under Rule 53 of the NDPS Rules, 1985 before import. For non-medical and non-scientific imports, comply with Appendix I to the ITC (HS) Schedule as governed by ITC (HS) policy condition 2 of Chapter 29.Chapter VII-A of the NDPS Rules, 1985 · Rule 53 of the NDPS Rules, 1985 · ITC (HS) policy condition 2, Chapter 29
- 3Ensure all mandatory additional qualifiers required for Chapter 29 commodities are declared in the import declaration at the bill-of-entry stage per paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. Upload mandatory e-Sanchit documents — certificate of analysis (0010dc), batch release certificate (0030dc), label of consignment (0110dc), registration certificate for drugs (101dc1), and import licence for drugs (9111dc) — before customs out-of-charge where applicable.CBIC Circular 23/2023-Cus dated 30-09-2023, effective 15-10-2023
The most common error on this tariff line is assuming that the absence of a BIS or DGFT restricted-import flag means the consignment clears without PGA engagement. The CIB&RC and NDPS regimes operate in parallel and trigger based on the chemical identity of the specific naphthol or salt — not on the tariff heading alone. An importer who files without first confirming whether the substance appears in the Insecticides Act Schedule or the NDPS scheduled-substance list faces port detention and potential seizure; additionally, imports of scheduled insecticides arriving at non-notified ports under Rule 45 of the Insecticides Rules, 1971 are treated as unlawful imports regardless of registration status.