Other
Other carboxylic acids with additional oxygen function, residual
HSN 2918 99 90 (other carboxylic acids with additional oxygen function) is subject to Central Insecticides Board and Registration Committee (CIB&RC) registration and import permit under the Insecticides Act, 1968 and Rule 45 of the Insecticides Rules, 1971, where the substance falls within the Schedule to that Act. Narcotic Drugs and Psychotropic Substances (NDPS) controlled-substance prohibitions apply to specified p-2-p methyl glycidic acid esters and methyl alpha-phenylacetoacetate (MAPA), importable only under a Narcotics Commissioner NOC. A Minimum Import Price condition on ATS-8 and Chemical Weapons Convention restrictions on two listed substances apply as additional DGFT and Central Board of Indirect Taxes and Customs (CBIC) policy overlays.
- 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 is listed in the Schedule to the Insecticides Act, 1968. If so, obtain CIB&RC registration and an import permit from the Secretariat of CIB&RC before shipment, and ensure the consignment is routed only through ports designated under Rule 45 of the Insecticides Rules, 1971.Insecticides Act, 1968 · Rule 45 of the Insecticides Rules, 1971
- 2If importing any of the nine p-2-p methyl glycidic acid esters or methyl alpha-phenylacetoacetate (MAPA), confirm that import is prohibited except under a valid NOC from the Narcotics Commissioner. For NDPS substances imported for medical or scientific purposes, obtain an import certificate under Rule 53 of the NDPS Rules, 1985.NDPS (RCS) Amendment Order, 2025 [G.S.R. 71(E) dated 23-01-2025] · NDPS (RCS) Amendment Order, 2020 [G.S.R. 536(E) dated 26-08-2020] · ITC (HS) policy condition 2 to Chapter 29
- 3Comply with CBIC Circular 23/2023-Cus dated 30-09-2023 by including mandatory additional qualifiers in the import declaration for Chapter 29 commodities, effective 15 October 2023. If importing ATS-8 at a CIF value below US$ 111 per kg, the consignment is Restricted under DGFT Notification 30/2025-26 dated 18-09-2025 unless the importer is an Advance Authorisation holder, EOU, or SEZ unit confirmed not to sell inputs into the DTA.CBIC Circular 23/2023-Cus dated 30-09-2023 · DGFT Notification 30/2025-26 dated 18-09-2025
The most common error on this tariff line is treating 2918 99 90 as a generic residual organic-chemicals entry and overlooking the substance-specific NDPS and CWC triggers. Import of 2,2-diphenyl-2-hydroxyacetic acid or benzeneacetic acid alpha-hydroxy-alpha-phenyl is restricted to State Parties to the Chemical Weapons Convention under Appendix II to Schedule I (Category IB) of the ITC (HS) policy — a prohibition that sits entirely outside the CIB&RC and NDPS regimes and is verified at the bill-of-entry declaration stage by CBIC. Failure to identify the substance correctly before filing causes consignment detention and potential seizure under the Customs Act, 1962.