J acid (2-amino-5-naphthol-7-sulphonic acid)
J acid, aminohydroxynaphthalene sulphonic acid intermediate
HSN 2922 21 50 (J acid — 2-amino-5-naphthol-7-sulphonic acid) 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 Rule 53 of the NDPS Rules, 1985, and Directorate General of Foreign Trade (DGFT) ITC (HS) policy condition 2 of Chapter 29 apply as concurrent overlays. Mandatory Chapter 29 additional qualifiers under CBIC Circular 23/2023-Cus are required in the import declaration with effect from 15 October 2023.
- 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.
- 1Determine whether the specific formulation of J acid 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 before shipment; import is 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 qualifies as an NDPS substance, obtain an import certificate under Rule 53 of the NDPS Rules, 1985 for medical and scientific purposes, or comply with Appendix-I to the ITC (HS) Schedule for non-medical imports. Both pathways require resolution before the bill of entry is filed.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 mandatory additional qualifiers for Chapter 29 commodities as stipulated in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. Additionally, where import of specified hazardous substances exceeds the specified quantities, take out a public liability insurance policy under the provisions of the Public Liability Insurance Act, 1991.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 that J acid falls outside the Insecticides Act, 1968 because it is traded primarily as a dye intermediate rather than a finished pesticide. If the substance or any formulation thereof figures in the Schedule to the Act, CIB&RC registration and the Rule 45 port restriction apply regardless of the declared end use — and an import arriving at a non-notified port without a valid CIB&RC permit is liable to seizure and confiscation under the Insecticides Act.