Sodium formate
Sodium formate, salt of formic acid
HSN 2915 12 10 (Sodium formate) is subject to Central Insecticides Board and Registration Committee (CIB&RC) registration and import-permit requirements under the Insecticides Act, 1968, where the substance figures in the Schedule to that Act, with import restricted to notified places under Rule 45 of the Insecticides Rules, 1971. Narcotic Drugs and Psychotropic Substances (NDPS) import-certificate conditions under Chapter VII-A of the NDPS Rules, 1985 and ITC (HS) policy condition 2 of Chapter 29 administered by the Directorate General of Foreign Trade (DGFT) apply as additional overlays, alongside mandatory Chapter 29 qualifiers required by the Central Board of Indirect Taxes and Customs (CBIC) from 15 October 2023.
- 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.
- 1Verify whether the specific sodium formate formulation figures in the Schedule to the Insecticides Act, 1968. If it does, obtain registration and an import permit from the Secretariat of the Central Insecticides Board and Registration Committee, and route the consignment only through a notified place of import under Rule 45 of the Insecticides Rules, 1971.Insecticides Act, 1968 · Rule 45 of the Insecticides Rules, 1971 · ITC (HS) CCR for CTI 2915 12 10
- 2If the substance qualifies as an NDPS substance, obtain an import certificate under Rule 53 of the NDPS Rules, 1985 for medical or scientific purposes under Chapter VII-A. Imports outside that category are governed by Appendix-I to the ITC (HS) Schedule per ITC (HS) policy condition 2 of Chapter 29.Rule 53 of the NDPS Rules, 1985 · ITC (HS) policy condition 2 of Chapter 29
- 3File mandatory additional qualifiers in the import declaration as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023, applicable to all commodities under Chapter 29 with effect from 15 October 2023. Where import involves specified hazardous substances exceeding notified 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 · S.O. 227(E) dated 24-03-1992
The most common error on this tariff line is assuming that sodium formate, as an industrial chemical, falls outside both CIB&RC and NDPS scope without checking the current Schedule to the Insecticides Act, 1968 and the NDPS Rules appendices — the Schedule is periodically amended and a substance not listed today may have been added. Shipping to an un-notified port of import, or filing the bill of entry without the Chapter 29 mandatory qualifiers required since 15 October 2023, results in consignment detention and demurrage pending CBIC-led document rectification.