Other
Other esters of inorganic acids of non-metals and their salts
HSN 2920 29 90 (Other esters of inorganic acids of non-metals) 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 apply concurrently under the NDPS Rules, 1985, and the Directorate General of Foreign Trade (DGFT) ITC (HS) policy condition 2 of Chapter 29 governs the broader import framework.
- 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.
- 1Verify whether the specific substance falls within the Schedule to the Insecticides Act, 1968. If it does, obtain registration and an import permit from the secretariat of the Central Insecticides Board and Registration Committee before shipment; import of scheduled insecticides is further restricted to ports specified 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 substance is an NDPS-scheduled item, obtain an import certificate under Rule 53 of the NDPS Rules, 1985 for medical and scientific purposes; all other NDPS imports are governed by Appendix-I to the ITC (HS) Schedule. Upload mandatory Chapter 29 qualifiers in e-Sanchit per CBIC Circular 23/2023-Cus dated 30-09-2023, applicable with effect from 15 October 2023 to all declarations under Chapter 29.Rule 53 of the NDPS Rules, 1985 · CBIC Circular 23/2023-Cus dated 30-09-2023 (para 4.1 and 4.2)
- 3Where the import involves specified hazardous substances exceeding prescribed quantities, take out a public liability insurance policy as required under the Public Liability Insurance Act, 1991. The threshold quantities and insurance requirements are notified under S.O. 227(E) dated 24-03-1992 issued by the Ministry of Environment and Forests.Public Liability Insurance Act, 1991 · S.O. 227(E) dated 24-03-1992
The most common error on this residual tariff line is assuming that because the substance is classified under the catch-all '2920 29 90', neither the CIB&RC nor NDPS regime applies. Both regimes attach to substance identity, not to HSN classification: a substance can sit in this residual heading and still be a scheduled insecticide or a controlled NDPS compound. Conducting a pre-import substance-identity check against the Schedule to the Insecticides Act, 1968 and the NDPS Rules, 1985 before placing the purchase order is the only reliable way to avoid port detention and seizure.