Other
Lecithins and other phosphoaminolipids (non-lecithin types)
HSN 2923 20 90 (Other phosphoaminolipids) 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) Rules, 1985 import certificate requirements apply concurrently where the substance is scheduled, and the Directorate General of Foreign Trade (DGFT) ITC (HS) policy condition 2 of Chapter 29 governs residual import access.
- 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.
- 1Verify whether the specific phosphoaminolipid substance 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, and note that import locations are restricted 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 is a scheduled NDPS, obtain an import certificate under Rule 53 of the NDPS Rules, 1985 before shipment. Imports for medical and scientific purposes proceed under Chapter VII-A of the NDPS Rules, 1985; all other imports are governed by Appendix-I to the ITC (HS) Schedule.Chapter VII-A and Rule 53 of the NDPS Rules, 1985 · ITC (HS) policy condition 2 of Chapter 29
- 3Ensure mandatory Chapter 29 qualifiers are included in the import declaration per CBIC Circular 23/2023-Cus dated 30-09-2023, with effect from 15-10-2023. Upload all required documents — certificate of analysis (0010dc), batch release certificate (0030dc), label of consignment (0110dc), registration certificate for drugs (101dc1), and import licence for drugs (9111dc) — in e-Sanchit before out-of-charge.CBIC Circular 23/2023-Cus dated 30-09-2023, para 4.1 and 4.2
The most common error on this tariff line is assuming a single regulatory track applies: a substance under HSN 2923 20 90 may simultaneously attract CIB&RC registration as a pesticide, NDPS import certification as a scheduled psychotropic, and the Chapter 29 mandatory qualifiers under CBIC Circular 23/2023-Cus — and all three are independently enforced at the bill of entry. Failure to upload even one of the five mandated e-Sanchit documents (0010dc, 0030dc, 0110dc, 101dc1, 9111dc) results in detention pending out-of-charge, with demurrage accruing from the date of examination.