Formic acid

Formic acid, saturated acyclic monocarboxylic acid

HSN 2915 11 00 (Formic acid) is subject to Central Insecticides Board and Registration Committee (CIB&RC) registration and import permit under the Insecticides Act, 1968, where formic acid figures in the Schedule to that Act. The Narcotic Drugs and Psychotropic Substances (NDPS) regime and Directorate General of Foreign Trade (DGFT) ITC (HS) policy condition 2 of Chapter 29 apply as additional overlays, and Chapter 29 mandatory qualifiers under CBIC Circular 23/2023-Cus are required at the bill-of-entry stage.

Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.

1. 1
   If the consignment constitutes a pesticide falling within the Schedule to the Insecticides Act, 1968, obtain registration and an import permit from the Secretariat of the Central Insecticides Board and Registration Committee. Import is restricted to ports specified under Rule 45 of the Insecticides Rules, 1971; confirm the port of entry against that list before dispatch.
   Insecticides Act, 1968 · Rule 45 of the Insecticides Rules, 1971
2. 2
   Ensure compliance with CBIC Circular 23/2023-Cus dated 30-09-2023 by furnishing mandatory additional qualifiers in the import declaration for Chapter 29 commodities as stipulated in paragraphs 4.1 and 4.2, with effect from 15 October 2023. Non-submission causes bill-of-entry rejection at the customs system level.
   CBIC Circular 23/2023-Cus dated 30-09-2023, paras 4.1 and 4.2
3. 3
   Where the substance also attracts the NDPS regime, import for medical or scientific purposes requires an import certificate under Rule 53 of the NDPS Rules, 1985 per Chapter VII-A of those Rules. All other NDPS-categorised imports are governed by Appendix-I to the ITC (HS) Schedule under ITC (HS) policy condition 2 of Chapter 29.
   Rule 53, Chapter VII-A of the NDPS Rules, 1985 · ITC (HS) policy condition 2 of Chapter 29