Esters of formic acid
Esters of formic acid (organic chemical intermediates)
HSN 2915 13 00 (Esters of formic acid) is subject to Central Insecticides Board and Registration Committee (CIB&RC) registration and import permit under the Insecticides Act, 1968, where the specific ester figures in the Schedule to that Act. Narcotic Drugs and Psychotropic Substances (NDPS) import-certificate requirements under Chapter VII-A of the NDPS Rules, 1985 apply concurrently for any scheduled substance, and the Directorate General of Foreign Trade (DGFT) ITC (HS) policy condition 2 of Chapter 29 governs all other imports.
- Registration and permit from CIB&RC
- Import certificate from NDPS
- 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 ester of formic acid figures in the Schedule to the Insecticides Act, 1968. If so, obtain registration and an import permit from the Secretariat of CIB&RC before shipment, and route the consignment only through ports notified 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 is scheduled under the NDPS Act, import is permitted for medical or scientific purposes only under Chapter VII-A of the NDPS Rules, 1985 after obtaining an import certificate under Rule 53. All other NDPS-category imports are governed by Appendix-I to the ITC (HS) Schedule.Chapter VII-A and Rule 53 of the NDPS Rules, 1985 · ITC (HS) policy condition 2 of Chapter 29
- 3Ensure the bill of entry includes mandatory additional qualifiers for Chapter 29 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023, effective 15 October 2023. Where import quantities exceed the specified threshold for hazardous substances, take out an insurance policy under the Public Liability Insurance Act, 1991 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 common error on this tariff line is filing the bill of entry without first determining whether the imported ester is scheduled under the Insecticides Act, 1968 or the NDPS Act — an oversight that surfaces only when the customs system routes the bill for PGA NOC and the required registration or import certificate is absent. A consignment arriving without CIB&RC registration at a non-notified port is doubly non-compliant: the port restriction under Rule 45 of the Insecticides Rules, 1971 is an independent ground for detention, separate from the registration requirement.