Paracetamol
Paracetamol, an organic amide-function compound
HSN 2924 29 80 (Paracetamol) is classified as Free under the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT) per DGFT Notification 40/2024-25 dated 26-11-2024. The Central Board of Indirect Taxes and Customs (CBIC) imposes mandatory additional qualifiers in import declarations for all Chapter 29 commodities, applicable from 15 October 2023 under CBIC Circular 23/2023-Cus.
- ITC (HS) policy declaration from DGFT
- Chapter 29 qualifiers from CBIC
- 1Confirm the import policy status as Free under the ITC (HS) classification for paracetamol and ensure the bill of entry reflects this status. Reference DGFT Notification 40/2024-25 dated 26-11-2024 in the import declaration.DGFT Notification 40/2024-25 dated 26-11-2024
- 2Include the mandatory additional qualifiers in the import declaration as stipulated in Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus for commodities under Chapters 28, 29, 32, 39 and CTH 3808. These qualifiers have been mandatory with effect from 15 October 2023 and non-compliance results in bill-of-entry rejection.CBIC Circular 23/2023-Cus dated 30-09-2023, Para 4.1 and 4.2
The most common error on this tariff line is filing the bill of entry without the Chapter 29 mandatory qualifiers required under CBIC Circular 23/2023-Cus. Although paracetamol carries a Free import policy status and no licence or permit is required, missing or incomplete qualifiers in the import declaration trigger detention and amendment proceedings at the bill-of-entry stage, exposing the consignment to demurrage and ground rent while the correction is processed.