Goods specified in Supplementary Note 7 to this Chapter
Nitrile-function compounds specified in Chapter 29 Supplementary Note 7
HSN 2926 90 10 covers goods specified in Supplementary Note 7 to Chapter 29 and is subject to Central Drugs Standard Control Organisation (CDSCO) registration under G.S.R. 102(E) dated 11-02-2020 where the goods are listed medical devices, and to mandatory registration or import permit from the Central Insecticides Board and Registration Committee (CIB&RC) under the Insecticides Act, 1968 where the goods are used as insecticides. The Ministry of Health and Family Welfare (MOHFW), narcotic-drugs policy conditions, ozone-depleting-substance controls, and hazardous-waste rules apply as additional overlays depending on the specific substance imported.
- Registration certificate from CDSCO or 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 the regulatory identity of the specific substance under Supplementary Note 7 to Chapter 29 before filing the bill of entry. If the goods are a listed insecticide under Section 3(e) of the Schedule to the Insecticides Act, 1968, obtain mandatory CIB&RC registration or, for non-insecticidal import use, an import permit from the Registration Committee; import is permitted only from the source specified on the certificate or permit, per Rule 45 of the Insecticides Rules, 1971.Section 9 of the Insecticides Act, 1968 · Rule 45 of the Insecticides Rules, 1971 · CBIC Circulars 35/2011 dated 09-08-2011 and 7/2014 dated 07-03-2014 · DGFT Notification 44/2025-26 dated 15-10-2025
- 2If the goods fall within the list of medical devices notified in G.S.R. 102(E) dated 11-02-2020, ensure CDSCO registration is in place before importation, as required by MOHFW conditions therein. Upload all mandatory documents in e-Sanchit and include the mandatory additional qualifiers in the import declaration as required by CBIC Circular 23/2023-Cus dated 30-09-2023 for commodities under Chapter 29, effective 15-10-2023.G.S.R. 102(E) dated 11-02-2020 (MOHFW) · CBIC Circular 23/2023-Cus dated 30-09-2023, para 4.1 and 4.2
- 3Where the substance is a narcotic drug or psychotropic substance covered under Chapter 29, comply with ITC (HS) policy conditions 2 and 3 as applicable. Where the substance is an ozone-depleting substance, comply with policy conditions 1, 4 and 5 of Chapter 29 and the Ozone Depleting Substances (Regulation and Control) Rules, 2000. Where hazardous waste is involved, comply with Rules 12 and 13 of the Hazardous Waste (Management and Transboundary Movement) Rules, 2016 and General Note para 8(b). For specified hazardous substances imported in quantities exceeding the threshold, take out an insurance policy under the Public Liability Insurance Act, 1991 per S.O. 227(E) dated 24-03-1992.ITC (HS) policy conditions 2, 3, 1, 4 and 5 of Chapter 29 · Ozone Depleting Substances (Regulation and Control) Rules, 2000 · Hazardous Waste (Management and Transboundary Movement) Rules, 2016, Rules 12 and 13 · S.O. 227(E) dated 24-03-1992 (MOEF)
The most common error on this tariff line is assuming a single clearance track applies to all goods coded under 2926 90 10. Supplementary Note 7 to Chapter 29 groups chemically diverse substances — listed insecticides, medical devices, narcotic or psychotropic compounds, and ozone-depleting substances may all fall here — and each sub-category triggers a distinct PGA regime with separate registration, permit, and port-restriction consequences. Filing a bill of entry without first mapping the specific substance against Supplementary Note 7 and the applicable PGA register risks consignment detention, compulsory re-export, and, for NDPS-scheduled substances, criminal liability under the NDPS Act.