Terpinyl acetate
Terpinyl acetate, saturated acyclic monocarboxylic acid ester
HSN 2915 39 60 (Terpinyl 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, with import restricted to notified places under Rule 45 of the Insecticides Rules, 1971. Narcotic Drugs and Psychotropic Substances (NDPS) rules apply concurrently where the substance is classifiable under Chapter VII-A of the NDPS Rules, 1985, and Directorate General of Foreign Trade (DGFT) ITC (HS) policy condition 2 of Chapter 29 and a Central Board of Indirect Taxes and Customs (CBIC) mandatory-qualifiers overlay govern the import declaration.
- 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 terpinyl 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 only — confirm the port of entry is a notified place 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 consignment involves an NDPS-scheduled substance, obtain an import certificate under Rule 53 of the NDPS Rules, 1985 for medical or scientific purposes per Chapter VII-A of those Rules; imports not falling within that category 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 the 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 15-10-2023. Where import of specified hazardous substances exceeds notified quantities, take out an insurance policy as required under S.O. 227(E) dated 24-03-1992 issued by the Ministry of Environment and Forests.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 because terpinyl acetate is primarily a fragrance and flavour ingredient, neither the CIB&RC nor the NDPS overlay applies. The Insecticides Act, 1968 Schedule is broader than its common name implies — confirm whether this substance appears in that Schedule before shipment, not at the port. A consignment arriving without CIB&RC registration at a non-notified port faces detention and potential confiscation under the Insecticides Act, 1968, with no rectification pathway available after vessel arrival.