Koch’s acid (1-naphthylamine-3,6,8-trisulphonic acid)
Koch's acid, naphthylamine trisulphonic acid derivative
HSN 2921 45 24 (Koch's acid) is subject to Central Insecticides Board and Registration Committee (CIB&RC) registration and port-restricted import permit under the Insecticides Act, 1968 and Rule 45 of the Insecticides Rules, 1971, where the substance figures in the schedule to that Act. Narcotic Drugs and Psychotropic Substances (NDPS) Rules, 1985 conditions apply concurrently where the substance meets NDPS schedule criteria, and the Directorate General of Foreign Trade (DGFT) ITC (HS) policy imposes Chemical Weapons Convention (CWC) controls on nitrogen mustard and related compounds under this chapter tariff item.
- 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.
- 1Where the substance falls 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 the consignment is shipped. Import is permitted only at the restricted ports notified under Rule 45 of the Insecticides Rules, 1971.Insecticides Act, 1968 · Rule 45 of the Insecticides Rules, 1971 · ITC (HS) policy
- 2Where the substance qualifies as an NDPS-scheduled compound, obtain an import certificate under Rule 53 of the NDPS Rules, 1985 for medical or scientific purposes per Chapter VII-A of those Rules; imports outside that category are governed by Appendix I to the ITC (HS) Schedule under ITC (HS) policy condition 2 to Chapter 29.Rule 53 of the NDPS Rules, 1985 · ITC (HS) policy condition 2 to Chapter 29
- 3Ensure mandatory Chapter 29 additional qualifiers are included in the import declaration, as required by CBIC Circular 23/2023-Cus dated 30-09-2023, with effect from 15 October 2023. Also verify CWC compliance for any nitrogen mustard or N,N-dialkyl aminoethyl-2-chloride variants under this CTI, which are permitted only from State Parties to the CWC per Appendix II to Schedule I (Cat IA and Cat IB) of the ITC (HS) policy.CBIC Circular 23/2023-Cus dated 30-09-2023 · Appendix II to Schedule I (Cat IA and Cat IB) of ITC (HS) policy
The most common error on this tariff line is assuming that a valid CIB&RC registration alone clears the consignment, while overlooking the port-of-import restriction under Rule 45 of the Insecticides Rules, 1971. A consignment routed through a non-notified port — even where the registration and import permit are current — is liable to detention and seizure. Additionally, importers carrying CWC-scheduled precursors under this CTI must pre-verify that the exporting country is a State Party to the CWC; importation from a non-State Party is prohibited regardless of other licences in place.