Coenzyme Q10 (ubidecarenone (INN))
Coenzyme Q10 (ubidecarenone) quinone ingredient
HSN 2914 62 00 (Coenzyme Q10 / ubidecarenone) 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, and to the Narcotic Drugs and Psychotropic Substances (NDPS) regime under Chapter VII-A of the NDPS Rules, 1985 for any scheduled narcotic or psychotropic use. Directorate General of Foreign Trade (DGFT) ITC (HS) policy condition 2 of Chapter 29 and mandatory Chapter 29 additional qualifiers under CBIC Circular 23/2023-Cus apply as further clearance requirements at the bill of entry.
- Registration certificate from CIB&RC
- Import permit from CIB&RC
- Import certificate from NDPS
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.
- 1Where the substance falls within the Schedule to the Insecticides Act, 1968, obtain registration and an import permit from the Secretariat of CIB&RC before shipment. Route the consignment only through ports at which insecticides may be imported, as restricted 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 attracts NDPS controls, obtain an import certificate under Rule 53 of the NDPS Rules, 1985 before importation. Imports for medical and scientific purposes proceed under Chapter VII-A of the NDPS Rules, 1985; all other imports are governed by Appendix-I to the ITC (HS) Schedule.Rule 53 of the NDPS Rules, 1985 · Chapter VII-A of the NDPS Rules, 1985 · ITC (HS) policy condition 2 of Chapter 29
- 3At the bill of entry, upload in e-Sanchit the mandatory documents — certificate of analysis for drugs (0010dc), batch release certificate (0030dc), label of consignment (0110dc), registration certificate for drugs (101dc1), and import licence for drugs (9111dc) — and include the Chapter 29 mandatory additional qualifiers in the import declaration as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus with effect from 15 October 2023.CBIC Circular 23/2023-Cus dated 30-09-2023 · e-Sanchit document codes 0010dc, 0030dc, 0110dc, 101dc1, 9111dc
The most prevalent error on this tariff line is assuming that because Coenzyme Q10 is a widely traded nutraceutical ingredient it falls outside all scheduled-substance regimes. Whether the CIB&RC pesticide schedule or the NDPS schedule captures a specific import depends on the declared end-use and formulation; a consignment cleared on a drug-import licence but subsequently found to contain a scheduled insecticide constituent is liable to seizure and prosecution under the Insecticides Act, 1968, independently of any NDPS disposition. Verify schedule applicability against both registers before filing.