Other
Other quaternary ammonium salts, hydroxides and phosphoaminolipids
HSN 2923 90 00 (other quaternary ammonium salts, hydroxides and phosphoaminolipids) is subject to Central Insecticides Board and Registration Committee (CIB&RC) registration and import permit under the Insecticides Act, 1968, where the specific substance falls within the Schedule to that Act. Narcotic Drugs and Psychotropic Substances (NDPS) import-certificate controls under Rule 53 of the NDPS Rules, 1985 apply concurrently for scheduled substances, alongside mandatory Chapter 29 additional qualifiers required by the Central Board of Indirect Taxes and Customs (CBIC) under 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.
- 1Determine whether the specific substance falls within the Schedule to the Insecticides Act, 1968. If it does, obtain registration and an import permit from the Secretariat of CIB&RC before shipment; import of scheduled insecticides is also 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 to Chapter 29
- 2Where the substance is a scheduled narcotic drug or psychotropic substance, obtain an import certificate under Rule 53 of the NDPS Rules, 1985 for medical or scientific purposes as per Chapter VII-A of those Rules. Imports outside this category are governed by Appendix-I to the ITC (HS) Schedule.Rule 53 of the NDPS Rules, 1985 · ITC (HS) policy condition 2 to Chapter 29
- 3File the bill of entry with mandatory additional qualifiers for Chapter 29 commodities as required under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus, effective 15 October 2023. Upload mandatory 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
The most common error on this tariff line is filing without first resolving which regulatory track applies: CIB&RC insecticide registration, NDPS import certificate, or neither. Substances in this residual 8-digit category are chemically diverse — some fall under the Insecticides Act schedule, some under the NDPS schedule, and some under neither — yet CBIC's Chapter 29 qualifier obligation under Circular 23/2023-Cus applies to all of them regardless of PGA track. Uploading the Chapter 29 qualifiers without confirming PGA clearance, or vice versa, will result in consignment detention at the port.