Vinyl acetate
Vinyl acetate, saturated acyclic monocarboxylic acid ester
HSN 2915 32 00 (Vinyl acetate) is subject to Central Insecticides Board and Registration Committee (CIB&RC) registration and import permit under the Insecticides Act, 1968, where the substance figures in the Schedule to that Act. Narcotic Drugs and Psychotropic Substances (NDPS) import-certificate conditions under Chapter VII-A of the NDPS Rules, 1985 apply as a concurrent overlay, alongside Directorate General of Foreign Trade (DGFT) ITC (HS) policy condition no. 2 to Chapter 29 and mandatory Chapter 29 qualifiers under CBIC Circular 23/2023-Cus.
- 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.
- 1Where vinyl acetate figures in 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 restricted to notified places under Rule 45 of the Insecticides Rules, 1971; routing to any non-notified port renders the consignment liable to seizure.Insecticides Act, 1968 · Rule 45 of the Insecticides Rules, 1971 · ITC (HS) policy condition no. 2 to Chapter 29
- 2If the substance is classified as an NDPS substance, obtain an import certificate under Rule 53 of the NDPS Rules, 1985 through the Central Bureau of Narcotics before shipment. Imports outside the medical and scientific purpose carve-out under Chapter VII-A of the NDPS Rules, 1985 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 no. 2 to Chapter 29
- 3Comply 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. Additionally, where the import quantity of specified hazardous substances exceeds notified thresholds, take out a public liability 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 treating vinyl acetate as a plain industrial chemical and overlooking the dual-regime trap: CIB&RC registration applies only where the substance figures in the Schedule to the Insecticides Act, 1968, but the CBIC Chapter 29 qualifier obligation under Circular 23/2023-Cus applies unconditionally to every import declaration from 15 October 2023. Failure to furnish the mandatory qualifiers — even when the CIB&RC and NDPS conditions do not trigger — results in bill-of-entry rejection and potential demurrage at the port of import.