Other
Lactic acid salts and esters, other than lactic acid itself
HSN 2918 11 90 (Other lactic acid salts and esters) is subject to concurrent regulation by the Food Safety and Standards Authority of India (FSSAI) under the Food Safety and Standards Act, 2006, and by the Central Insecticides Board and Registration Committee (CIB&RC) under the Insecticides Act, 1968, where the specific substance falls within the Schedule to that Act. Narcotic Drugs and Psychotropic Substances (NDPS) import-certificate requirements 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 overlays depending on the substance imported.
- Import Licence from FSSAI
- Registration and permit from CIB&RC
- Certificate of Analysis from issuing laboratory
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.
- 1Where the imported substance is intended for food use, obtain a current FSSAI Import Licence (document code 911001) and ensure the Certificate of Analysis (document code 0010dc), Batch Release Certificate (document code 0030dc), Label of Consignment (document code 0110dc), and Specimen Copy of Label (document code 0110FS) are all uploaded in e-Sanchit before the bill of entry is filed and out-of-charge is granted.FSSAI Import Licence 911001 · Document codes 0010dc, 0030dc, 0110dc, 0110FS · CBIC Instruction 09/2023-Cus dated 07-03-2023 · General Note 4(D) of Schedule I of ITC (HS) 2022
- 2Where the substance falls within the Schedule to the Insecticides Act, 1968, obtain registration and an import permit from the secretariat of CIB&RC, and route the consignment only through ports at which insecticides may be imported under Rule 45 of the Insecticides Rules, 1971. An unregistered scheduled insecticide substance arriving at a non-permitted port is liable to seizure.Insecticides Act, 1968 · Rule 45 of the Insecticides Rules, 1971
- 3Include mandatory Chapter 29 additional qualifiers in the import declaration in compliance with CBIC Circular 23/2023-Cus dated 30-09-2023, effective 15 October 2023. Where the substance is within the NDPS schedule, obtain an import certificate under Rule 53 of the NDPS Rules, 1985 for medical and scientific purposes, or confirm non-NDPS status under ITC (HS) policy condition 2 of Chapter 29 via Appendix-I before filing.CBIC Circular 23/2023-Cus dated 30-09-2023 (para 4.1 and 4.2) · NDPS Rules, 1985, Chapter VII-A and Rule 53 · ITC (HS) policy condition 2, Chapter 29
The most common error on this tariff line is treating it as a single-regime entry when it is in fact a multi-trigger HSN: the same 8-digit code can attract FSSAI food-import controls, CIB&RC scheduled-insecticide registration, and NDPS import-certificate requirements simultaneously or independently, depending on the specific salt or ester and its declared end-use. Importers who secure only the FSSAI Import Licence but overlook a CIB&RC Schedule listing — or fail to include the Chapter 29 mandatory qualifiers in the e-Sanchit declaration — face detention at port and potential confiscation under the Insecticides Act, 1968 or monetary penalty under CBIC Circular 23/2023-Cus.