S acid, peri acid (1-amino-8-naphthol-4-4-sulphoxinic acid, 1-naphthylamine-8-sulphonic acid)
S acid and peri acid, amino-naphthol sulphonic compounds
HSN 2922 29 25 (S acid, peri acid) is subject to Central Insecticides Board and Registration Committee (CIB&RC) registration and import permit 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 conditions under Chapter VII-A of the NDPS Rules, 1985 apply concurrently, alongside mandatory Chapter 29 additional qualifiers required by the Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-Cus.
- 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.
- 1Confirm whether the specific substance falls within the Schedule to the Insecticides Act, 1968. If so, obtain both registration and an import permit from the Secretariat of the Central Insecticides Board and Registration Committee, and route the consignment only through ports permitted under Rule 45 of the Insecticides Rules, 1971.Insecticides Act, 1968 · Rule 45 of the Insecticides Rules, 1971 · ITC (HS) policy condition 2 to Chapter 29
- 2Where the substance qualifies as an NDPS item, obtain an import certificate under Rule 53 of the NDPS Rules, 1985 for medical or scientific purposes. Imports outside the medical and scientific category are governed by Appendix-I to the ITC (HS) Schedule and may be prohibited or restricted under ITC (HS) policy condition 2 to Chapter 29.Chapter VII-A and Rule 53 of the NDPS Rules, 1985 · ITC (HS) policy condition 2 to Chapter 29
- 3Ensure the import declaration includes all mandatory additional qualifiers for Chapter 29 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus, with effect from 15 October 2023. Where import quantities of specified hazardous substances exceed notified thresholds, obtain a public liability insurance policy under 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 that CIB&RC clearance alone is sufficient and overlooking the NDPS dual-regime check. S acid and peri acid are amino-naphthol sulphonic intermediates used in dye synthesis; if a specific batch or formulation also meets the description of a scheduled NDPS substance, the importer requires a separate Rule 53 import certificate from the Central Bureau of Narcotics — a missing NDPS certificate results in detention and potential confiscation regardless of whether the CIB&RC permit is current.