Calcium oxalate
Calcium oxalate, oxalic acid salts and esters
HSN 2917 11 20 (Calcium oxalate) is subject to Central Insecticides Board and Registration Committee (CIB&RC) registration and import permit under the Insecticides Act, 1968, where this substance figures in the Schedule to that Act. Narcotic Drugs and Psychotropic Substances (NDPS) controls under Chapter VII-A of the NDPS Rules, 1985 apply as a concurrent overlay, and the Directorate General of Foreign Trade (DGFT) ITC (HS) policy condition no. 2 of Chapter 29 governs imports not permitted under the NDPS medical and scientific purposes regime.
- Registration and import permit from CIB&RC
- Import certificate from NDPS
- 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 the substance 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. Note that import is restricted to places specified under Rule 45 of the Insecticides Rules, 1971.Insecticides Act, 1968 · Rule 45 of the Insecticides Rules, 1971 · ITC (HS) policy condition no. 2 of Chapter 29
- 2Where the substance is imported for medical or scientific purposes under the NDPS regime, obtain an import certificate under Rule 53 of the NDPS Rules, 1985. Imports outside this category are governed by Appendix-I to the ITC (HS) Schedule and require DGFT-policy compliance.Chapter VII-A of the NDPS Rules, 1985 · Rule 53 of the NDPS Rules, 1985 · ITC (HS) policy condition no. 2 of Chapter 29
- 3Ensure the import declaration includes all 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, effective 15 October 2023. Where import of specified hazardous substances exceeds notified quantities, take out a public liability insurance policy under 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 dual-track nature of this tariff line is the principal compliance trap: a consignment may simultaneously require a CIB&RC permit (pesticide schedule) and an NDPS import certificate (controlled-substance regime), and satisfying one does not discharge the other. Importers frequently present only the NDPS certificate at the bill of entry, overlooking the port-restriction under Rule 45 of the Insecticides Rules, 1971 — routing through an unlisted port renders the CIB&RC permit void and exposes the consignment to seizure and criminal liability under the Insecticides Act, 1968.