D.C.O. Fatty acid
D.C.O. fatty acid, palmitic and stearic acid derivatives
HSN 2915 70 50 (D.C.O. Fatty acid) 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 port-of-import restrictions under Rule 45 of the Insecticides Rules, 1971. Narcotic Drugs and Psychotropic Substances (NDPS) controls under Chapter VII-A of the NDPS Rules, 1985 and ITC (HS) policy condition 2 of Chapter 29 administered by the Directorate General of Foreign Trade (DGFT) apply as additional clearance requirements. Mandatory Chapter 29 qualifiers in the import declaration are required under CBIC Circular 23/2023-Cus with effect from 15 October 2023.
- 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.
- 1Determine whether the specific fatty acid substance 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 before shipment, and route the consignment only through ports specified 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 an NDPS-scheduled compound, obtain an import certificate under Rule 53 of the NDPS Rules, 1985 for medical and scientific purposes, or confirm that the import is governed by Appendix-I to the ITC (HS) Schedule for other categories. Both tracks are subject to ITC (HS) policy condition 2 of Chapter 29.Chapter VII-A of the NDPS Rules, 1985 · Rule 53 of the NDPS Rules, 1985 · ITC (HS) policy condition 2 to Chapter 29
- 3Include mandatory additional qualifiers in the import declaration for Chapter 29 commodities as stipulated in Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus, effective 15 October 2023. Where import of specified hazardous substances exceeds notified 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 importing on the assumption that a generic fatty acid falls outside both the CIB&RC and NDPS regimes without verifying the current Schedules. The CIB&RC pesticide-schedule check and the NDPS substance check are independent obligations — a substance may trigger one, both, or neither — and the port restriction under Rule 45 of the Insecticides Rules, 1971 applies only to CIB&RC-scheduled pesticides; routing a CIB&RC-scheduled consignment through an unspecified port exposes the importer to seizure and prosecution under the Insecticides Act, 1968 even when the registration and permit are current.