Dimethyl sulphate
Dimethyl sulphate, inorganic acid ester of non-metals
HSN 2920 29 10 (Dimethyl sulphate) is subject to registration and import permit requirements of the Central Insecticides Board and Registration Committee (CIB&RC) under the Insecticides Act, 1968 and the Insecticides Rules, 1971, where the substance figures in the Schedule to that Act. Narcotic Drugs and Psychotropic Substances (NDPS) import-certificate controls 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 clearance requirements.
- 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 dimethyl sulphate figures in 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 shipment. Import is permitted only at the places specified under Rule 45 of the Insecticides Rules, 1971; consignments arriving at a non-notified port are liable to detention and seizure.Insecticides Act, 1968 · Rule 45 of the Insecticides Rules, 1971
- 2Where the substance is imported for medical or scientific purposes under the NDPS regime, obtain an import certificate under Rule 53 of the NDPS Rules, 1985 per Chapter VII-A of those Rules. Imports outside the medical/scientific category are governed by Appendix-I to the ITC (HS) Schedule per DGFT ITC (HS) policy condition 2 of Chapter 29.Rule 53 of the NDPS Rules, 1985 · ITC (HS) policy condition 2 of Chapter 29
- 3Comply with CBIC Circular 23/2023-Cus dated 30-09-2023 by including the mandatory additional qualifiers in the import declaration for Chapter 29 commodities, as stipulated in paragraphs 4.1 and 4.2, with effect from 15 October 2023. For imports exceeding specified quantities of this hazardous substance, the owner must also take out a public liability 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 assuming a single regulatory track applies — dimethyl sulphate can simultaneously trigger the CIB&RC pesticide-registration regime, the NDPS import-certificate regime, and the public liability insurance obligation, each independently. Importers who obtain the CIB&RC permit but overlook the NDPS import certificate face consignment detention and potential criminal liability under the NDPS Act, 1985; the two regimes are not alternatives and non-compliance with either is treated as a separate contravention.