Cholic acid
Cholic acid, bile acid organic chemical
HSN 2918 19 20 (Cholic acid) is subject to concurrent regulation by the Central Insecticides Board and Registration Committee (CIB&RC) under the Insecticides Act, 1968 and the Narcotic Drugs and Psychotropic Substances (NDPS) authority under Chapter VII-A of the NDPS Rules, 1985. Directorate General of Foreign Trade (DGFT) ITC (HS) policy condition 2 of Chapter 29 governs the import category, and Central Board of Indirect Taxes and Customs (CBIC) mandatory additional qualifiers under Circular 23/2023-CUS apply at the bill-of-entry stage.
- Registration certificate from CIB&RC
- Import certificate from NDPS
- Certificate of Analysis from drug authority
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 registration and an import permit from the Secretariat of CIB&RC before shipment. Note that import of insecticides is restricted to specified places under Rule 45 of the Insecticides Rules, 1971; route the consignment accordingly.Insecticides Act, 1968 · Rule 45 of the Insecticides Rules, 1971
- 2If the substance qualifies as an NDPS substance, obtain an import certificate under Rule 53 of the NDPS Rules, 1985 for medical and scientific purposes as per Chapter VII-A of those Rules. Imports outside this category are governed by Appendix-I to the ITC (HS) Schedule under ITC (HS) policy condition 2 of Chapter 29.Rule 53 of the NDPS Rules, 1985 · ITC (HS) policy condition 2 to Chapter 29
- 3At the bill of entry, upload all mandatory documents in e-Sanchit before out-of-charge: batch release certificate (0030dc), label of consignment (0110dc), registration certificate for drugs (101dc1), import licence for drugs (9111dc), and certificate of analysis for drugs (0010dc). Also ensure Chapter 29 additional qualifiers are declared in the import entry per CBIC Circular 23/2023-CUS dated 30-09-2023, effective 15 October 2023.CBIC Circular 23/2023-CUS dated 30-09-2023, para 4.1 and 4.2
The most common error on this tariff line is assuming that compliance with one regulatory track — either CIB&RC or NDPS — discharges the full import obligation. Cholic acid can simultaneously attract the Insecticides Act, 1968 schedule and the NDPS Rules, 1985 framework depending on intended use and formulation; failure to obtain both the insecticide registration and the NDPS import certificate where both apply exposes the consignment to detention at the notified port of import and potential confiscation. The Public Liability Insurance Act, 1991 insurance obligation under S.O. 227(E) dated 24-03-1992 is also triggered where imports exceed the specified hazardous-substance quantity thresholds.