Benzyl acetate
Benzyl acetate, acyclic monocarboxylic acid ester
HSN 2915 39 10 (Benzyl 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 requirements under Chapter VII-A of the NDPS Rules, 1985 apply concurrently, and the Directorate General of Foreign Trade (DGFT) ITC (HS) policy condition 2 of Chapter 29 governs imports outside the medical and scientific category.
- 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.
- 1Verify whether the benzyl acetate consignment figures in the Schedule to the Insecticides Act, 1968. If so, obtain registration and an import permit from the Secretariat of the Central Insecticides Board and Registration Committee, 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 to Chapter 29
- 2If the substance is being imported for medical or scientific purposes under the NDPS regime, obtain an import certificate under Rule 53 of the NDPS Rules, 1985 as per Chapter VII-A of those Rules. Imports outside that category 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 to 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, with effect from 15 October 2023. Where the imported quantity of a specified hazardous substance exceeds the threshold under S.O. 227(E) dated 24-03-1992, take out a public liability insurance policy under the Public Liability Insurance Act, 1991.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 CIB&RC and NDPS as alternative regimes rather than concurrent ones: a consignment can simultaneously require CIB&RC registration under the Insecticides Act, 1968 and an NDPS import certificate under Rule 53 of the NDPS Rules, 1985, depending on the substance's scheduling status under each instrument. Importers who clear the CIB&RC permit but neglect to determine the NDPS schedule applicability face seizure and criminal liability under the NDPS Act; similarly, the Chapter 29 qualifiers under CBIC Circular 23/2023-Cus are mandatory at the bill-of-entry stage regardless of which PGA pathway applies.