Ethyl trifluoro acetate
Ethyl trifluoroacetate, fluorinated acyclic carboxylic acid ester
HSN 2915 90 95 (Ethyl trifluoro acetate) is subject to registration and import-permit requirements from the Central Insecticides Board and Registration Committee (CIB&RC) under the Insecticides Act, 1968, where this substance appears 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) controls under Chapter VII-A of the NDPS Rules, 1985 and the Directorate General of Foreign Trade (DGFT) ITC (HS) policy condition 2 of Chapter 29 apply as concurrent overlays. Mandatory Chapter 29 qualifiers in the import declaration are required per Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-Cus with effect from 15 October 2023.
- 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.
- 1Confirm whether the substance falls within the Schedule to the Insecticides Act, 1968. If it does, obtain registration and an import permit from the secretariat of the Central Insecticides Board and Registration Committee, and route the consignment only through places notified under Rule 45 of the Insecticides Rules, 1971.Insecticides Act, 1968 · Rule 45, Insecticides Rules, 1971 · ITC (HS) policy, Chapter 29
- 2If the substance is classified as a narcotic drug or psychotropic substance, obtain an import certificate under Rule 53 of the NDPS Rules, 1985 for medical or scientific purposes under Chapter VII-A of those Rules. Imports outside that category are governed by Appendix-I to the ITC (HS) Schedule per ITC (HS) policy condition 2 of Chapter 29.Chapter VII-A and Rule 53, NDPS Rules, 1985 · ITC (HS) policy condition 2, Chapter 29
- 3Ensure the import declaration 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, operative with effect from 15 October 2023. Where the consignment exceeds specified quantities of a hazardous substance, also take out an insurance policy under the Public Liability Insurance Act, 1991 as 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 assuming that CIB&RC and NDPS applicability are mutually exclusive: ethyl trifluoroacetate can trigger both regimes simultaneously if the substance appears in the Insecticides Schedule and also satisfies NDPS scheduling criteria. Importers who clear the CIB&RC permit but neglect to verify NDPS Rule 53 certificate requirements face consignment seizure and potential criminal liability under the NDPS Act. The Chapter 29 mandatory qualifiers under CBIC Circular 23/2023-Cus are a separate, additional obligation that applies regardless of which PGA regime governs.