Methyl acetate
Methyl acetate, saturated acyclic monocarboxylic acid ester
HSN 2915 39 40 (Methyl acetate) is subject to registration and import permit requirements of the Central Insecticides Board and Registration Committee (CIB&RC) under the Insecticides Act, 1968, where the substance figures in the Schedule to that Act, with import restricted to specified places under Rule 45 of the Insecticides Rules, 1971. Narcotic Drugs and Psychotropic Substances (NDPS) Rules, 1985 import-certificate conditions and Directorate General of Foreign Trade (DGFT) ITC (HS) policy condition 2 of Chapter 29 apply as additional overlays, alongside mandatory Chapter 29 qualifiers in import declarations per Central Board of Indirect Taxes and Customs (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.
- 1If methyl 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 shipment. Import is restricted to specified places; confirm the port of entry is a notified location 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 subject to NDPS Rules, 1985, obtain an import certificate under Rule 53 before filing the bill of entry. Imports for medical and scientific purposes are permitted under Chapter VII-A of the NDPS Rules; all other imports are governed by Appendix-I to the ITC (HS) Schedule.Rule 53 of the NDPS Rules, 1985 · Chapter VII-A, NDPS Rules, 1985 · ITC (HS) Appendix-I
- 3Ensure the import declaration includes the mandatory additional qualifiers for Chapter 29 commodities as stipulated in Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus, effective 15 October 2023. For consignments of specified hazardous substances exceeding prescribed quantities, 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 failing to verify whether the specific formulation or concentration of methyl acetate being imported figures in the Schedule to the Insecticides Act, 1968 before shipment — importers who discover the Schedule applicability only at the bill-of-entry stage face consignment detention at the designated port while CIB&RC registration and permit are obtained retrospectively. The restricted-port condition under Rule 45 of the Insecticides Rules, 1971 is a separate and concurrent constraint: a valid CIB&RC permit does not cure arrival at an unspecified import location.