Diethyl oxalate
Diethyl oxalate, oxalic acid esters
HSN 2917 11 40 (Diethyl oxalate) 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 import restricted to notified places 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 the Directorate General of Foreign Trade (DGFT) ITC (HS) policy condition 2 of Chapter 29 apply as additional clearance requirements, alongside mandatory Chapter 29 qualifiers in the import declaration 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 formulation of diethyl oxalate figures in 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 before shipment, and route the consignment only through places notified 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
- 2If the substance is classified as an NDPS substance, obtain an import certificate under Rule 53 of the NDPS Rules, 1985 for medical or scientific purposes as per Chapter VII-A. Imports outside this medical or scientific category are governed by Appendix I to the ITC (HS) Schedule.Rule 53 of the NDPS Rules, 1985 · Chapter VII-A of the NDPS Rules, 1985 · ITC (HS) policy condition 2 of Chapter 29
- 3Ensure the import declaration includes all mandatory additional qualifiers stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus for Chapter 29 commodities, effective 15 October 2023. For imports of specified hazardous substances exceeding prescribed 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 most common error on this tariff line is assuming that because a consignment is not a finished pesticide product, CIB&RC registration is unnecessary — but Schedule coverage under the Insecticides Act, 1968 turns on the chemical identity of the substance, not its end-use labelling. An importer who ships diethyl oxalate to a non-notified port without first confirming Schedule status risks consignment detention and seizure under the Insecticides Act independently of any NDPS or DGFT-policy compliance. Confirm Schedule status and notified-port eligibility with CIB&RC before placing the purchase order.