Diethyl sulphate
Diethyl sulphate, inorganic acid ester of non-metals
HSN 2920 29 20 (Diethyl sulphate) 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) import-certificate conditions under Chapter VII-A of the NDPS Rules, 1985 apply concurrently, with the Directorate General of Foreign Trade (DGFT) ITC (HS) policy condition 2 of Chapter 29 governing non-medical imports.
- 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.
- 1Confirm whether diethyl sulphate is listed in 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 before shipment, and note that the port of import is restricted under Rule 45 of the Insecticides Rules, 1971.Insecticides Act, 1968 · Rule 45 of the Insecticides Rules, 1971 · ITC (HS) policy condition 2 of Chapter 29
- 2If the consignment is imported for medical or scientific purposes under the NDPS regime, obtain an import certificate under Rule 53 of the NDPS Rules, 1985 before filing the bill of entry. Imports outside that category are governed by Appendix I to the ITC (HS) Schedule.Chapter VII-A of the NDPS Rules, 1985 · Rule 53 of the NDPS Rules, 1985 · ITC (HS) policy condition 2 of Chapter 29
- 3Ensure the import declaration includes the mandatory additional qualifiers for Chapter 29 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023, applicable with effect from 15 October 2023. If the imported quantity of a specified hazardous substance exceeds the threshold under S.O. 227(E) dated 24-03-1992, take out a public liability insurance policy under the Public Liability Insurance Act, 1991.CBIC Circular 23/2023-Cus dated 30-09-2023 · S.O. 227(E) dated 24-03-1992
The dual-regime trap on this tariff line is the assumption that the CIB&RC pesticide pathway and the NDPS import-certificate pathway are mutually exclusive. A consignment of diethyl sulphate may trigger both if it is classifiable under the Insecticides Act Schedule and the substance is simultaneously listed under the NDPS Rules appendix; missing either clearance results in consignment detention at the restricted port and potential seizure. The Chapter 29 mandatory qualifiers under CBIC Circular 23/2023-Cus are an independent customs-declaration requirement and non-compliance attracts a separate penalty.