Choline and its salts
Choline and its salts, quaternary ammonium compounds
HSN 2923 10 00 (Choline and its salts) is subject to Central Insecticides Board and Registration Committee (CIB&RC) registration and import permit under the Insecticides Act, 1968 where the product figures in the Schedule to that Act. NDPS import-certificate controls under Chapter VII-A of the NDPS Rules, 1985 and Directorate General of Foreign Trade (DGFT) ITC (HS) policy condition no. 2 of Chapter 29 apply as additional clearance requirements, alongside mandatory Chapter 29 qualifiers under CBIC Circular 23/2023-Cus.
- 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 choline or its salts fall within 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 shipment. Import of scheduled insecticides is restricted to notified places under Rule 45 of the Insecticides Rules, 1971; verify the permitted port of import before placing the purchase order.Insecticides Act, 1968 · Rule 45 of the Insecticides Rules, 1971 · ITC (HS) policy condition 2 of Chapter 29
- 2If the consignment is classified as an NDPS substance, obtain an import certificate under Rule 53 of the NDPS Rules, 1985 for medical or scientific purposes per Chapter VII-A of those Rules. For all other NDPS imports, ensure compliance with Appendix-I of the ITC (HS) Schedule. Upload the certificate of analysis (document code 0010dc), batch release certificate (0030dc), label of consignment (0110dc), registration certificate for drugs (101dc1), and import licence for drugs (9111dc) in e-Sanchit before filing the bill of entry.Rule 53 of the NDPS Rules, 1985 · Chapter VII-A of the NDPS Rules, 1985 · ITC (HS) policy condition 2 of Chapter 29
- 3Comply with CBIC Circular 23/2023-Cus dated 30-09-2023 by including mandatory additional qualifiers in the import declaration for Chapter 29 commodities as stipulated in paragraphs 4.1 and 4.2, with effect from 15-10-2023. Where the consignment contains a specified hazardous substance exceeding notified quantities, obtain a public liability insurance policy under the provisions of the PLI Act, 1991 per 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 a single regulatory track applies: because choline and its salts may be classified simultaneously as a scheduled insecticide (triggering CIB&RC registration and a restricted-port import permit) and as an NDPS-adjacent substance (triggering a Rule 53 import certificate), importers who obtain only the drug-regime documents and ignore the CIB&RC track face consignment detention at an unauthorised port of import. The two regimes are independent and both must be satisfied where applicable; the Chapter 29 mandatory qualifiers under CBIC Circular 23/2023-Cus are a further, unconditional overlay that cannot be deferred.