Aldehyde-alcohols
Aldehyde-alcohols, other oxygen-function aldehydes
HSN 2912 49 91 (Aldehyde-alcohols) is subject to registration and import-permit requirements of the Central Insecticides Board and Registration Committee (CIB&RC) under the Insecticides Act, 1968, where the substance figures in the Schedule to that Act, with port-of-import restrictions under Rule 45 of the Insecticides Rules, 1971. Where the substance qualifies as a Narcotic Drug or Psychotropic Substance, an import certificate under Rule 53 of the NDPS Rules, 1985 is additionally required. Directorate General of Foreign Trade (DGFT) ITC (HS) policy condition 2 of Chapter 29 and mandatory Chapter 29 qualifiers under Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-Cus apply as customs-level 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 aldehyde-alcohol being imported figures in the Schedule to the Insecticides Act, 1968. If so, obtain registration and an import permit from the Secretariat of the Central Insecticides Board and Registration Committee before filing the bill of entry, and route the consignment only through ports 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
- 2Where the substance is a Narcotic Drug or Psychotropic Substance, obtain an import certificate under Rule 53 of the NDPS Rules, 1985 for medical or scientific purposes under Chapter VII-A of those Rules. Imports outside the medical-and-scientific 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
- 3Furnish mandatory additional qualifiers in the import declaration as required by CBIC Circular 23/2023-Cus dated 30-09-2023 for commodities under Chapter 29, with effect from 15 October 2023. Where import of specified hazardous substances exceeds the notified threshold 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, para 4.1 and 4.2 · S.O. 227(E) dated 24-03-1992
The most common error on this tariff line is assuming the CIB&RC regime applies universally to all aldehyde-alcohols: the obligation is triggered only where the specific substance figures in the Schedule to the Insecticides Act, 1968, and the port-of-import restriction under Rule 45 of the Insecticides Rules, 1971 applies in parallel — filing at an unnotified port is a distinct contravention regardless of whether the registration and permit are otherwise current. Importers should also note that the NDPS certificate requirement and the CIB&RC permit requirement are independent obligations and that a substance can attract both simultaneously.