Other
Other aromatic aldehydes with oxygen function, residual
HSN 2912 49 99 (Other organic aldehydes) is subject to Central Insecticides Board and Registration Committee (CIB&RC) registration and import permit under the Insecticides Act, 1968, where the substance falls within the Schedule to that Act. Imports of narcotic or psychotropic substances within this residual tariff line are governed by the Narcotic Drugs and Psychotropic Substances (NDPS) import certificate regime under Rule 53 of the NDPS Rules, 1985, administered by the Central Bureau of Narcotics. 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.
- 1If the substance is listed 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 filing the bill of entry. Import is additionally restricted to ports notified under Rule 45 of the Insecticides Rules, 1971; routing through an un-notified port renders the consignment liable to detention and seizure.Insecticides Act, 1968 · Rule 45 of the Insecticides Rules, 1971
- 2Where the substance qualifies as a narcotic drug or psychotropic substance, obtain an import certificate under Rule 53 of the NDPS Rules, 1985 for medical or scientific purposes as per Chapter VII-A of those Rules. Imports outside that category are governed by Appendix-I to the ITC (HS) Schedule under ITC (HS) policy condition 2 of Chapter 29.Rule 53 of the NDPS Rules, 1985 · ITC (HS) policy condition 2 of Chapter 29
- 3Comply with mandatory additional qualifiers in the import declaration for Chapter 29 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus, effective 15 October 2023. Additionally, if the consignment involves specified hazardous substances exceeding prescribed quantities, obtain a public liability insurance policy as required by S.O. 227(E) dated 24-03-1992 issued by the Ministry of Environment and Forests under the Public Liability Insurance Act, 1991.CBIC Circular 23/2023-Cus dated 30-09-2023 · S.O. 227(E) dated 24-03-1992
The most common error on this residual tariff line is assuming that the absence of a specific CIB&RC registration obligation means the consignment clears freely — importers must independently verify whether the substance appears in the Schedule to the Insecticides Act, 1968, because the CIB&RC trigger is product-identity-dependent, not declaration-dependent. A consignment arriving without CIB&RC registration and a port-specific import permit, where the substance is later found to be a scheduled insecticide, faces confiscation and monetary penalty under the Insecticides Act, 1968, irrespective of the Chapter 29 qualifier declaration filed with customs.