Terephthalic acid and its salts
Terephthalic acid and its salts
HSN 2917 36 00 (Terephthalic acid and its salts) 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. Narcotic Drugs and Psychotropic Substances (NDPS) Rules, 1985 conditions apply concurrently under ITC (HS) policy condition 2 to Chapter 29, and the Directorate General of Foreign Trade (DGFT) Restricted-import overlay and mandatory Chapter 29 qualifiers under Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-Cus apply as additional clearance requirements.
- 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 or formulation falls within the Schedule to the Insecticides Act, 1968. If so, 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 permitted 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 qualifies as an NDPS substance, obtain an import certificate under Rule 53 of the NDPS Rules, 1985 for imports made under the special provisions for medical and scientific purposes (Chapter VII-A of the NDPS Rules, 1985). Imports outside that category are governed by Appendix-I to the ITC (HS) Schedule.NDPS Rules, 1985 — Rule 53 and Chapter VII-A · ITC (HS) policy condition 2 to Chapter 29
- 3Ensure all import declarations for this Chapter 29 commodity include the mandatory additional qualifiers stipulated in Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus, applicable with effect from 15 October 2023. Non-compliant declarations are subject to rejection at the bill-of-entry stage.CBIC Circular 23/2023-Cus dated 30-09-2023 · Para 4.1 and 4.2
The most common error on this tariff line is filing the bill of entry without first determining whether the specific substance falls within the Schedule to the Insecticides Act, 1968 — a classification exercise that must precede shipment, not follow it. If the substance is Scheduled, the CIB&RC import permit governs the permitted port of import under Rule 45 of the Insecticides Rules, 1971; shipping through an unpermitted port exposes the consignment to seizure and confiscation independently of any NDPS or DGFT non-compliance.