Other
Oxalic acid salts and esters, residual category
HSN 2917 11 90 (Other oxalic acid salts and esters) is subject to Central Insecticides Board and Registration Committee (CIB&RC) registration and import permit under the Insecticides Act, 1968, where the specific substance falls within its Schedule. Narcotic Drugs and Psychotropic Substances (NDPS) rules apply concurrently where the substance is notified, and the Directorate General of Foreign Trade (DGFT) ITC (HS) policy condition 2 of Chapter 29 governs the import-policy overlay.
- 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.
- 1Where the specific oxalic acid salt or ester falls within 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. Import is restricted to the 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 to Chapter 29
- 2Where the substance is notified under the NDPS regime, obtain an import certificate under Rule 53 of the NDPS Rules, 1985 for imports intended for medical or scientific purposes under Chapter VII-A; all other imports are governed by Appendix-I to the ITC (HS) Schedule.Chapter VII-A of the NDPS Rules, 1985 · Rule 53 of the NDPS Rules, 1985 · ITC (HS) policy condition 2 to Chapter 29
- 3Comply with CBIC Circular 23/2023-Cus dated 30-09-2023 by including the mandatory additional qualifiers in the import declaration for Chapter 29 commodities as stipulated in paragraphs 4.1 and 4.2, with effect from 15 October 2023. If importing hazardous substances in quantities exceeding the specified thresholds, obtain 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 filing a bill of entry without first confirming whether the specific substance is listed in the Schedule to the Insecticides Act, 1968 or in the NDPS notification — these are parallel determinations, not alternatives. A consignment cleared without a CIB&RC permit where the Schedule applies is liable to seizure and prosecution under the Insecticides Act, 1968, while failure to obtain the NDPS import certificate where required attracts criminal liability under the NDPS Act, 1985. The Chapter 29 mandatory qualifiers under CBIC Circular 23/2023-Cus are a separate and independent obligation that applies regardless of which PGA regime governs.