Other
Other thiophosphoric esters and non-metal inorganic acid esters
HSN 2920 19 90 falls under dual primary regulation: the Central Insecticides Board and Registration Committee (CIB&RC) requires registration and an import permit for any substances scheduled under the Insecticides Act, 1968, with import restricted to notified places under Rule 45 of the Insecticides Rules, 1971. Where the consignment contains Narcotic Drugs and Psychotropic Substances (NDPS), import must comply with Chapter VII-A of the NDPS Rules, 1985, including an import certificate under Rule 53. DGFT policy conditions and CBIC Circular 23/2023-Cus apply as additional clearance requirements.
- Registration certificate from CIB&RC
- Import permit from CIB&RC
- Import certificate from NDPS
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.
- 1Determine whether the commodity falls within the Schedule to the Insecticides Act, 1968. If so, obtain registration and an import permit from the secretariat of the Central Insecticides Board and Registration Committee, and route the consignment only through notified places of import as required under Rule 45 of the Insecticides Rules, 1971.Insecticides Act, 1968 · Rule 45 of the Insecticides Rules, 1971
- 2If the substance is an NDPS-scheduled compound, obtain an import certificate under Rule 53 of the NDPS Rules, 1985 for medical or scientific purposes. Imports outside the medical/scientific category are governed by Appendix-I to the ITC (HS) Schedule, per ITC (HS) policy condition 2 to Chapter 29.Chapter VII-A and Rule 53 of the NDPS Rules, 1985 · ITC (HS) policy condition 2 to Chapter 29
- 3Include mandatory additional qualifiers in the import declaration as required by CBIC Circular 23/2023-Cus dated 30-09-2023 (paragraphs 4.1 and 4.2), effective 15 October 2023, for all commodities under Chapter 29. Where import quantities of specified hazardous substances exceed prescribed thresholds, obtain an insurance policy under the Public Liability Insurance Act, 1991 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 filing a generic Chapter 29 bill of entry without screening the specific substance against both the Insecticides Act Schedule and the NDPS Schedule — an omission that triggers detention, potential seizure, and separate enforcement proceedings under each Act. Note also that import is restricted to notified places under Rule 45 of the Insecticides Rules, 1971; arrival at an unnotified port exposes the consignment to confiscation regardless of whether the CIB&RC permit is in order. Compliance with CBIC Circular 23/2023-Cus qualifiers is a separate mandatory overlay applied at the bill-of-entry stage irrespective of PGA clearance status.