Gallic acid
Gallic acid, carboxylic acid with oxygen function
HSN 2918 29 10 (Gallic 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. Narcotic Drugs and Psychotropic Substances (NDPS) controls under Chapter VII-A of the NDPS Rules, 1985 apply as a concurrent overlay, and the Directorate General of Foreign Trade (DGFT) ITC (HS) policy condition 2 of Chapter 29 governs import eligibility. Mandatory Chapter 29 qualifiers in the import declaration are required under CBIC Circular 23/2023-Cus dated 30-09-2023 with effect from 15 October 2023.
- 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.
- 1Where gallic acid falls within the Schedule to the Insecticides Act, 1968, obtain registration and an import permit from the Secretariat of the Central Insecticides Board and Registration Committee before filing the bill of entry. Import is restricted to places notified under Rule 45 of the Insecticides Rules, 1971; confirm the port of entry is a permitted place of import.Insecticides Act, 1968 · Rule 45 of the Insecticides Rules, 1971 · ITC (HS) policy condition 2 to Chapter 29
- 2If the substance qualifies as an NDPS substance, obtain an import certificate under Rule 53 of the NDPS Rules, 1985 for medical or scientific purposes as per Chapter VII-A of the NDPS Rules. Imports outside this category are governed by Appendix-I to the ITC (HS) Schedule.Chapter VII-A and Rule 53 of the NDPS Rules, 1985 · ITC (HS) policy condition 2 to Chapter 29
- 3Submit mandatory additional qualifiers in the import declaration for Chapter 29 commodities in compliance with CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2, operative from 15 October 2023. Where import quantities exceed the specified threshold under the Public Liability Insurance Act, 1991, ensure an insurance policy is in place per 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 failing to determine, before the purchase order is placed, whether the specific formulation of gallic acid being imported appears in the Schedule to the Insecticides Act, 1968 — an omission that results in consignment detention at a permitted port and potential confiscation. The CIB&RC registration and import permit must be secured in advance; neither can be obtained retroactively once the bill of entry is filed. The NDPS overlay and the PLI insurance threshold should also be assessed independently, as they operate on separate regulatory triggers.