Other
Other phenols and phenol-alcohols (organic chemical intermediates)
HSN 2907 19 90 (Other phenols and phenol-alcohols) is subject to dual primary-regulator oversight: items falling within the Schedule to the Insecticides Act, 1968 require registration and an import permit from the Central Insecticides Board and Registration Committee (CIB&RC) under Rule 45 of the Insecticides Rules, 1971, while any substance classifiable as a narcotic drug or psychotropic substance requires an import certificate under Rule 53 of the NDPS Rules, 1985. CBIC mandatory Chapter 29 qualifiers under CBIC Circular 23/2023-Cus and DGFT ITC (HS) policy condition 2 of Chapter 29 apply as additional clearance requirements.
- 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 phenol or phenol-alcohol falls within the Schedule to the Insecticides Act, 1968. If it does, obtain a registration certificate and import permit from the Secretariat of the Central Insecticides Board and Registration Committee, and route the consignment only through ports permitted under Rule 45 of the Insecticides Rules, 1971.Insecticides Act, 1968 · Rule 45 of the Insecticides Rules, 1971 · ITC (HS) policy condition 2 of Chapter 29
- 2If the substance is a narcotic drug or psychotropic substance, obtain an import certificate under Rule 53 of the NDPS Rules, 1985 before shipment. Imports for medical and scientific purposes proceed under Chapter VII-A of the NDPS Rules, 1985; all other imports are governed by Appendix-I to the ITC (HS) Schedule.Rule 53 of the NDPS Rules, 1985 · Chapter VII-A of the NDPS Rules, 1985 · ITC (HS) policy condition 2 of Chapter 29
- 3File the bill of entry with mandatory additional qualifiers for Chapter 29 commodities as prescribed in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus, with effect from 15 October 2023. Ensure that the applicable PGA documents — registration certificate (document code 101dc1), import licence for drugs (9111dc), certificate of analysis (0010dc), batch release certificate (0030dc), and label of consignment (0110dc) — are uploaded in e-Sanchit before out-of-charge.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 regulatory track applies to all phenols and phenol-alcohols under the residual 8-digit code. This CTI is a multi-regime residual: the same 8-digit code may simultaneously attract CIB&RC registration (if the substance is in the Insecticides Schedule), NDPS import certification (if it is a scheduled narcotic or psychotropic), and the PLI Act, 1991 insurance obligation under S.O. 227(E) dated 24-03-1992 if imported in quantities exceeding the notified thresholds. Failure to identify the applicable sub-regime before filing results in detention and potential confiscation, not merely a documentation deficiency.