Benzaldehyde
Benzaldehyde, aromatic aldehyde with oxygen function
HSN 2912 21 00 (Benzaldehyde) 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 specified ports under Rule 45 of the Insecticides Rules, 1971. Narcotic Drugs and Psychotropic Substances (NDPS) Rules, 1985 controls apply concurrently for any scheduled narcotic or psychotropic use, requiring an import certificate under Rule 53 of the NDPS Rules, 1985. The Directorate General of Foreign Trade (DGFT) ITC (HS) policy condition 2 of Chapter 29 and mandatory Chapter 29 qualifiers under CBIC Circular 23/2023-Cus apply as additional clearance requirements.
- 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.
- 1Where benzaldehyde figures in the Schedule to the Insecticides Act, 1968, obtain registration and an import permit from the Secretariat of the Central Insecticides Board and Registration Committee before shipment. Route the consignment only through a port specified under Rule 45 of the Insecticides Rules, 1971; diversion to an unspecified port renders the consignment liable to detention and confiscation.Insecticides Act, 1968 · Rule 45 of the Insecticides Rules, 1971
- 2Where the import falls within the NDPS framework, obtain an import certificate under Rule 53 of the NDPS Rules, 1985 before filing the bill of entry. Imports for medical and scientific purposes are governed by Chapter VII-A of the NDPS Rules, 1985; all other imports are governed by Appendix I of the ITC (HS) Schedule per ITC (HS) policy condition 2 of Chapter 29.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. Where import of specified hazardous substances exceeds the specified quantities, the owner must obtain an insurance policy under the Public Liability Insurance Act, 1991 as required by 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 dual-regime trap on this tariff line is assuming that benzaldehyde automatically triggers either the CIB&RC or the NDPS framework — each regime is Schedule-contingent. Importers frequently file the bill of entry without first confirming whether the specific formulation or intended use brings the consignment within the Insecticides Act, 1968 Schedule or the NDPS Rules, 1985 schedule; a belated determination post-arrival triggers detention, demurrage, and potential seizure while the relevant certificate or import certificate is obtained.