Isoeugenol
Isoeugenol, an ether-phenol organic chemical
HSN 2909 50 20 (Isoeugenol) is subject to dual primary regulation: the Central Insecticides Board and Registration Committee (CIB&RC) requires registration and an import permit where isoeugenol falls within the Schedule to the Insecticides Act, 1968, and the Narcotic Drugs and Psychotropic Substances (NDPS) framework governs import under Chapter VII-A of the NDPS Rules, 1985 where the substance is scheduled. The Directorate General of Foreign Trade (DGFT) ITC (HS) 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 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 isoeugenol figures in the Schedule to the Insecticides Act, 1968, obtain registration and an import permit from the Secretariat of CIB&RC before filing the bill of entry. Note that import of insecticides is restricted to notified places under Rule 45 of the Insecticides Rules, 1971; consignments arriving at non-notified ports are liable to detention.Insecticides Act, 1968 · Rule 45 of the Insecticides Rules, 1971
- 2Where the substance is scheduled under the NDPS framework, import for medical and scientific purposes requires an import certificate under Rule 53 of the NDPS Rules, 1985. Imports outside that category are governed by Appendix-I to the ITC (HS) Schedule under ITC (HS) policy condition 2 of Chapter 29. Upload the registration certificate (document code 101dc1) and import licence for drugs (document code 9111dc) in e-Sanchit before out-of-charge.Rule 53 of the NDPS Rules, 1985 · ITC (HS) policy condition 2 of Chapter 29
- 3Ensure the import declaration includes the mandatory additional qualifiers for Chapter 29 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023, effective 15-10-2023. Where import quantity exceeds the specified threshold for hazardous substances, take out an insurance policy under the Public Liability Insurance Act, 1991 as 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 common error on this tariff line is assuming that either the CIB&RC or the NDPS obligation applies — but not both — when in fact the two regimes operate independently and can apply concurrently to the same consignment. An importer who holds a valid NDPS import certificate but omits CIB&RC registration faces seizure at the notified port, and vice versa. Additionally, failure to include the Chapter 29 mandatory qualifiers in the import declaration under CBIC Circular 23/2023-Cus is treated as a declaration deficiency at the bill-of-entry stage, triggering customs query and demurrage regardless of whether the PGA documents are in order.