Dioctyl isophthalate and dioctyl terephthalate
Dioctyl isophthalate and dioctyl terephthalate plasticisers
HSN 2917 39 20 (Dioctyl isophthalate and dioctyl terephthalate) is subject to registration and import permit requirements of the Central Insecticides Board and Registration Committee (CIB&RC) under the Insecticides Act, 1968 and Insecticides Rules, 1971, where the substance figures in the Schedule to that Act. Narcotic Drugs and Psychotropic Substances (NDPS) import conditions under Chapter VII-A of the NDPS Rules, 1985 and Directorate General of Foreign Trade (DGFT) ITC (HS) policy condition 2 of Chapter 29 apply as additional clearance requirements, alongside mandatory Chapter 29 qualifiers under Central Board of Indirect Taxes and Customs (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 substance being imported figures in the Schedule to the Insecticides Act, 1968. If it does, obtain both a registration certificate and an import permit from the secretariat of the Central Insecticides Board and Registration Committee, and route the consignment only through ports 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 also meets the definition of an NDPS substance, obtain an import certificate under Rule 53 of the NDPS Rules, 1985 for medical or scientific purposes; imports outside that category are governed by Appendix-I to the ITC (HS) Schedule. Confirm compliance with ITC (HS) policy condition 2 of Chapter 29 before filing the bill of entry.Chapter VII-A and Rule 53 of the NDPS Rules, 1985 · ITC (HS) policy condition 2 of Chapter 29
- 3Ensure mandatory additional qualifiers are declared in the import declaration for Chapter 29 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus, with effect from 15 October 2023. Where the import involves specified hazardous substances exceeding prescribed quantities, take out a public liability insurance policy as required 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 dioctyl isophthalate and dioctyl terephthalate are primarily used as plasticisers, neither the CIB&RC Schedule nor the NDPS overlay applies. Importers must independently verify whether the substance is listed in the Schedule to the Insecticides Act, 1968 and whether it meets NDPS criteria, as both determinations are substance-specific and consignment detention follows immediately where either clearance is absent at the bill-of-entry stage.