Paraformaldehyde
Paraformaldehyde, cyclic polymer of formaldehyde
HSN 2912 60 00 (Paraformaldehyde) is subject to Central Insecticides Board and Registration Committee (CIB&RC) registration and import permit under the Insecticides Act, 1968, where the product figures in the Schedule to that Act; imports of NDPS-scheduled substances require an import certificate under Rule 53 of the Narcotic Drugs and Psychotropic Substances Rules, 1985. The Directorate General of Foreign Trade (DGFT) ITC (HS) policy condition 2 to Chapter 29 governs non-medical/scientific NDPS imports, and mandatory Chapter 29 additional qualifiers under CBIC Circular 23/2023-Cus apply at the bill-of-entry stage.
- Registration and import permit from CIB&RC
- Import certificate from NDPS authority
- 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 consignment is classifiable as an insecticide under 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 permitted only at ports specified under Rule 45 of the Insecticides Rules, 1971.Insecticides Act, 1968 · Rule 45 of the Insecticides Rules, 1971
- 2If the product is a scheduled NDPS substance, obtain an import certificate under Rule 53 of the NDPS Rules, 1985 for imports for medical and scientific purposes under Chapter VII-A of those Rules; all other NDPS imports are governed by Appendix-I to the ITC (HS) Schedule under DGFT policy condition 2 to Chapter 29.Rule 53 of the NDPS Rules, 1985 · ITC (HS) policy condition 2 to Chapter 29
- 3Declare mandatory additional qualifiers for Chapter 29 commodities in the import declaration as required under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus, effective 15 October 2023. If the consignment is a specified hazardous substance imported in excess of specified quantities, the owner must take out a public liability insurance policy as 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 frequent error on this tariff line is failing to identify whether a specific paraformaldehyde formulation falls under both the Insecticides Act schedule and the NDPS regime simultaneously — each track triggers distinct pre-import clearances that cannot substitute for one another. A consignment cleared under the NDPS import certificate does not satisfy the CIB&RC permit requirement for a scheduled insecticide, and vice versa; both licences must be in hand before the bill of entry is filed, or the consignment faces detention and potential confiscation at the port of import.