Other
Organic peroxides, other alcohol and ether peroxide derivatives
HSN 2909 60 90 covers residual organic peroxide compounds whose import regime is governed by multiple sectoral regulators depending on end-use: the Central Drugs Standard Control Organisation (CDSCO) where the substance is a listed medical device under G.S.R. 102(E) dated 11-02-2020, and the Central Insecticides Board and Registration Committee (CIB&RC) under Section 9 of the Insecticides Act, 1968 where any compound falls within the definition of an insecticide. The Directorate General of Foreign Trade (DGFT) classifies the tariff line as Free under DGFT Notification 44/2025-26 dated 15-10-2025, subject to Chapter 29 mandatory qualifier compliance and applicable sectoral PGA conditions.
- Registration certificate from CDSCO
- 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 the regulatory classification of the specific compound before filing the bill of entry. Where the substance is a listed medical device per G.S.R. 102(E) dated 11-02-2020, obtain CDSCO registration prior to import. Where the compound falls within the Insecticides Act, 1968 definition (including MCPA — 4-chloro-2-methylphenoxy acetic acid), obtain CIB&RC registration or, for non-insecticidal use, a CIB&RC import permit; note that import is restricted to sources specified on the registration certificate or permit.G.S.R. 102(E) dated 11-02-2020, Ministry of Health and Family Welfare · Section 9 of the Insecticides Act, 1968 · Rule 45 of the Insecticides Rules, 1971 · CBIC Circulars 35/2011 dated 09-08-2011 and 07/2014 dated 07-03-2014
- 2Upload mandatory Chapter 29 additional qualifiers in the import declaration in e-Sanchit as required under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023, with effect from 15-10-2023. Declarations that omit the mandatory qualifiers for commodities under Chapter 29 are subject to detention at the bill-of-entry stage.CBIC Circular 23/2023-Cus dated 30-09-2023 · Finance Bill 2025 w.e.f. 01-05-2025
- 3Where the consignment involves a specified hazardous substance exceeding threshold quantities, obtain a public liability insurance policy under the Public Liability Insurance Act, 1991. For imports involving ozone-depleting substances, comply with policy conditions 1, 4 and 5 of Chapter 29 and the Ozone Depleting Substances (Regulation and Control) Rules, 2000; for waste imports, comply with Rules 12 and 13 of the Hazardous Waste (Management and Transboundary Movement) Rules, 2016 and General Note 8(b) of the ITC (HS) Import Policy.S.O. 227(E) dated 24-03-1992, Ministry of Environment, Forest and Climate Change · Ozone Depleting Substances (Regulation and Control) Rules, 2000 · Hazardous Waste (Management and Transboundary Movement) Rules, 2016, Rules 12 and 13 · ITC (HS) Import Policy, General Notes 8(a) and 8(b)
The single most common error on this tariff line is treating the DGFT 'Free' policy status as a clearance for unrestricted import regardless of end-use classification. The Free ITC policy applies to the tariff line as a whole; it does not override the CIB&RC source-of-import restriction, which confines import to the specific supplier named on the registration certificate or permit — a shipment rerouted through an unspecified supplier triggers confiscation under the Insecticides Act, 1968 even where the DGFT policy condition is met. The NDPS policy conditions 2 and 3 of Chapter 29 apply independently where any compound in the consignment is a scheduled narcotic or psychotropic substance.