Other
Other polyphenols and phenol-alcohols (residual category)
HSN 2907 29 90 (Other phenols and phenol-alcohols) is subject to dual primary-regulator oversight: the Central Insecticides Board and Registration Committee (CIB&RC) requires registration and an import permit under the Insecticides Act, 1968 for any substance falling within its Schedule, while the Narcotic Drugs and Psychotropic Substances (NDPS) regime governs scheduled substances under Chapter VII-A of the NDPS Rules, 1985. Directorate General of Foreign Trade (DGFT) policy condition 2 of Chapter 29 and Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-Cus dated 30-09-2023 apply as additional clearance requirements.
- Registration and import permit from CIB&RC
- Import certificate from NDPS
- 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 substance falls within the Schedule to the Insecticides Act, 1968. If so, obtain registration and an import permit from the secretariat of the Central Insecticides Board and Registration Committee, and route the consignment only through ports notified under Rule 45 of the Insecticides Rules, 1971.Insecticides Act, 1968 · Rule 45 of the Insecticides Rules, 1971 · ITC (HS) policy condition 2 to Chapter 29
- 2Where the substance is an NDPS-scheduled compound, import only for medical or scientific purposes under an import certificate obtained under Rule 53 of the NDPS Rules, 1985; all other imports of scheduled NDPS substances are governed by Appendix I to the ITC (HS) Schedule. Upload mandatory documents — Certificate of Analysis (drug) [0010dc], Batch Release Certificate [0030dc], and Label of Consignment [0110dc] — in e-Sanchit before out-of-charge.Rule 53, Chapter VII-A of the NDPS Rules, 1985 · ITC (HS) policy condition 2 to Chapter 29 · CBIC e-Sanchit document codes 0010dc, 0030dc, 0110dc
- 3Comply with CBIC Circular 23/2023-Cus dated 30-09-2023 by including 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. Where import quantities of specified hazardous substances exceed prescribed thresholds, obtain a Public Liability Insurance policy 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 prevalent error on this residual tariff line is assuming that because a specific phenol compound is not visibly a pesticide or narcotic, neither the CIB&RC nor the NDPS regime applies. Both schedules are substance-specific, and the obligation to verify schedule status falls on the importer before filing the bill of entry — not on the customs officer at examination. A consignment that triggers CIB&RC or NDPS scrutiny at port without the corresponding permit faces detention, demurrage, and potential confiscation rather than an opportunity for post-arrival rectification.