Isophthalic acid
Isophthalic acid, aromatic polycarboxylic acid
HSN 2917 39 60 (Isophthalic acid) is subject to Central Insecticides Board and Registration Committee (CIB&RC) registration and import permit under the Insecticides Act, 1968 where the substance figures in the Schedule to that Act, with restricted import points under Rule 45 of the Insecticides Rules, 1971. Narcotic Drugs and Psychotropic Substances (NDPS) controls 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 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.
- 1If the consignment falls within the Schedule to the Insecticides Act, 1968, obtain valid registration and an import permit from the secretariat of the Central Insecticides Board and Registration Committee before dispatch. Route the consignment only through the restricted 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
- 2Submit mandatory additional qualifiers in the import declaration for Chapter 29 commodities as stipulated in Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus, with effect from 15 October 2023. Non-submission renders the bill of entry deficient and liable to detention at the port of import.CBIC Circular 23/2023-Cus dated 30-09-2023
- 3Where the substance is classified as an NDPS substance, obtain an import certificate under Rule 53 of the NDPS Rules, 1985 for medical and scientific purposes; all other NDPS imports are governed by Appendix-I to the ITC (HS) Schedule. Additionally, where import of specified hazardous substances exceeds notified quantities, obtain a public liability insurance policy under the Public Liability Insurance Act, 1991.Chapter VII-A of the NDPS Rules, 1985 · Rule 53 of the NDPS Rules, 1985 · S.O. 227(E) dated 24-03-1992
The most common error on this tariff line is assuming isophthalic acid is a straightforward industrial chemical and overlooking its potential listing in the Schedule to the Insecticides Act, 1968. If the specific formulation or mixture is scheduled, the absence of CIB&RC registration and permit at the bill of entry results in consignment detention and potential confiscation — the CIB&RC obligation is triggered by the substance's actual classification against the Schedule, not by the importer's intended end-use.