Ethyl difluoro acetate
Ethyl difluoro acetate, fluorinated acyclic monocarboxylic acid ester
HSN 2915 90 94 (Ethyl difluoro acetate) is subject to Central Insecticides Board and Registration Committee (CIB&RC) registration and import-permit requirements under the Insecticides Act, 1968, where the substance figures in the Schedule to that Act, with designated-port restrictions under Rule 45 of the Insecticides Rules, 1971. Narcotic Drugs and Psychotropic Substances (NDPS) import-certificate controls under Chapter VII-A of the NDPS Rules, 1985 and ITC (HS) policy condition 2 of Chapter 29 apply as concurrent overlays, with mandatory Chapter 29 qualifiers required 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.
- 1Determine whether the specific substance falls within the Schedule to the Insecticides Act, 1968. If scheduled, 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
- 2If the substance qualifies as an NDPS item, obtain an import certificate under Rule 53 of the NDPS Rules, 1985 for medical or scientific purposes, or ensure the import falls within Appendix I of the ITC (HS) Schedule under policy condition 2 of Chapter 29. Both tracks must be resolved before the bill of entry is filed.Chapter VII-A and Rule 53 of the NDPS Rules, 1985 · ITC (HS) policy condition 2 of Chapter 29
- 3File mandatory additional qualifiers in the import declaration as required for all Chapter 29 commodities, effective 15 October 2023. Where import of the substance exceeds specified quantities of hazardous material, 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, Para 4.1 and 4.2 · S.O. 227(E) dated 24-03-1992
The most common error on this tariff line is importing without first confirming whether the specific batch or formulation is scheduled under the Insecticides Act, 1968 — a determination that must precede shipment, not follow it. An unscheduled substance may still attract NDPS controls if it meets the psychotropic-substance threshold, creating a dual-track exposure where neither CIB&RC nor NDPS clearance has been obtained; consignments arriving without either instrument are detained at the designated port with demurrage accruing until the appropriate certificate or permit is produced.