N-methyl taurine
N-methyl taurine, amino-sulphonic acid derivative
HSN 2922 49 20 (N-methyl taurine) is subject to Central Insecticides Board and Registration Committee (CIB&RC) registration and import permit requirements under the Insecticides Act, 1968 where the substance falls within the Schedule to that Act, with import restricted to notified places under Rule 45 of the Insecticides Rules, 1971. Narcotic Drugs and Psychotropic Substances (NDPS) regime conditions under Chapter VII-A of the NDPS Rules, 1985 apply concurrently, and the Directorate General of Foreign Trade (DGFT) ITC (HS) policy condition 2 of Chapter 29 governs residual import entitlement.
- 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.
- 1Determine whether the specific formulation or 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, and route the consignment only through places notified under Rule 45 of the Insecticides Rules, 1971.Insecticides Act, 1968 · Rule 45 of the Insecticides Rules, 1971
- 2If the substance is classified as a Narcotic Drug or Psychotropic Substance, obtain an import certificate under Rule 53 of the NDPS Rules, 1985 for medical or scientific purposes; imports outside that category are governed by Appendix I to the ITC (HS) Schedule under ITC (HS) policy condition 2 of Chapter 29.Chapter VII-A of the NDPS Rules, 1985 · Rule 53 of the NDPS Rules, 1985 · ITC (HS) policy condition 2, Chapter 29
- 3Ensure mandatory Chapter 29 additional qualifiers are included in the import declaration as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023, effective 15 October 2023. Upload all mandatory e-Sanchit documents — certificate of analysis (0010dc), batch release certificate (0030dc), label of consignment (0110dc), registration certificate for drugs (101dc1), and import licence for drugs (9111dc) — before out-of-charge.CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
The most common error on this tariff line is filing the bill of entry without first determining whether the substance falls within the Schedule to the Insecticides Act, 1968 — a question that cannot be resolved at the port and must be established with CIB&RC before the vessel departs. A consignment arriving without CIB&RC registration and an import permit where the Schedule applies faces detention at the restricted import point under Rule 45 of the Insecticides Rules, 1971, with no provision for retrospective permit issuance during demurrage.