Acetals and hemiacetals, whether or not with other oxygen function
Acetals and hemiacetals with oxygen function derivatives
HSN 2911 00 10 (Acetals and hemiacetals) is subject to Central Insecticides Board and Registration Committee (CIB&RC) registration and import permit under the Insecticides Act, 1968, where the substance figures in the Schedule to that Act, with import restricted to notified places under Rule 45 of the Insecticides Rules, 1971. Narcotic Drugs and Psychotropic Substances (NDPS) controls under Chapter VII-A of the NDPS Rules, 1985 and Directorate General of Foreign Trade (DGFT) ITC (HS) policy condition No. 2 of Chapter 29 apply as concurrent overlays.
- 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 acetal or hemiacetal substance is listed in the Schedule to the Insecticides Act, 1968. If listed, obtain registration and an import permit from the Secretariat of the Central Insecticides Board and Registration Committee, and route the consignment only through places notified 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 an NDPS-scheduled item imported for medical or scientific purposes, obtain 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; consult the Central Bureau of Narcotics (cbn.nic.in) for the applicable sub-regime.Chapter VII-A of the NDPS Rules, 1985 · Rule 53 of the NDPS Rules, 1985 · ITC (HS) policy condition 2 of Chapter 29
- 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 October 2023. Where import quantities of specified hazardous substances exceed the threshold, take out an insurance policy under the Public Liability Insurance Act, 1991 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 because a substance is not obviously a pesticide, neither the Insecticides Act nor CIB&RC registration applies. Several acetals and hemiacetals appear in the Schedule to the Insecticides Act, 1968 as inert ingredients or co-formulants; importers must check the Schedule before filing the bill of entry, because arrival at a non-notified port or without a CIB&RC permit constitutes a violation under the Act regardless of whether the substance was intended for pesticide use.