Other
Acetals and hemiacetals, other derivatives (residual organic chemicals)
HSN 2911 00 90 (Other 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 specific substance falls within the Schedule to that Act. Narcotic Drugs and Psychotropic Substances (NDPS) import-certificate requirements under Chapter VII-A of the NDPS Rules, 1985 apply where the substance is a scheduled narcotic or psychotropic, and the Directorate General of Foreign Trade (DGFT) ITC (HS) policy condition 2 of Chapter 29 governs all residual imports.
- Registration and 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.
- 1Verify whether the specific substance falls within the Schedule to the Insecticides Act, 1968. If it does, obtain registration and an import permit from the Secretariat of the Central Insecticides Board and Registration Committee before shipment, 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
- 2Where the substance is a scheduled narcotic drug or psychotropic substance, obtain an import certificate under Rule 53 of the NDPS Rules, 1985 (Chapter VII-A) for imports intended for medical or scientific purposes. Imports outside that category are governed by Appendix-I to the ITC (HS) Schedule.Chapter VII-A and Rule 53 of the NDPS Rules, 1985 · ITC (HS) policy condition 2 of Chapter 29
- 3Ensure mandatory additional qualifiers are included in the import declaration 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 October 2023. Where import of specified hazardous substances exceeds prescribed quantities, take out a public liability insurance policy under 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 filing a bill of entry without first confirming whether the specific acetal or hemiacetal substance is listed in the Schedule to the Insecticides Act, 1968 or in the NDPS schedule — two entirely separate regulatory tracks that can apply simultaneously to the same molecule. An importer who secures only the CIB&RC permit but overlooks the NDPS import certificate, or vice versa, faces consignment detention and potential seizure; the Chapter 29 mandatory qualifier obligation under CBIC Circular 23/2023-Cus is an additional independent requirement that applies regardless of which PGA track governs.