Other
Other nitrile-function organic compounds (residual category)
HSN 2926 90 90 (Other nitrile-function compounds) carries a multi-regime import framework: the Central Drugs Standard Control Organisation (CDSCO) governs import of any substance qualifying as a medical device under G.S.R. 102(E) dated 11-02-2020, and the Central Insecticides Board and Registration Committee (CIB&RC) mandates registration or a non-insecticidal import permit under Section 9 of the Insecticides Act, 1968 for substances listed in Supplementary Note 7 of Chapter 29. Narcotic drugs and psychotropic substances under this chapter are subject to policy conditions 2 and 3 administered by NDPS, and CBIC Circular 23/2023-Cus requires mandatory additional qualifiers in import declarations for Chapter 29 commodities with effect from 15 October 2023.
- Registration certificate from CIB&RC
- Import permit from CIB&RC
- CDSCO registration from CDSCO
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.
- 1Determine whether the imported substance falls under Supplementary Note 7 of Chapter 29. If it qualifies as a listed insecticide under Section 3(e) of the Insecticides Act, 1968, obtain CIB&RC registration under Section 9 before import. If imported for a non-insecticidal purpose, obtain a separate import permit from the Registration Committee; the permit specifies the approved source, and import from any other source is prohibited.Section 9 of the Insecticides Act, 1968 · Rule 45 of the Insecticides Rules, 1971 · Policy condition 7 of Chapter 29 · CBIC Circulars 35/2011 dated 09-08-2011 and 7/2014 dated 07-03-2014
- 2If the substance is classified as a medical device listed in G.S.R. 102(E) dated 11-02-2020 issued by the Ministry of Health and Family Welfare (MOHFW), obtain CDSCO registration and comply with all conditions specified in that notification before filing the bill of entry. For narcotic drugs and psychotropic substances covered under Chapter 29, comply with NDPS policy conditions 2 and 3.G.S.R. 102(E) dated 11-02-2020 (MOHFW) · NDPS policy conditions 2 and 3 of Chapter 29
- 3At the bill of entry, include all mandatory additional qualifiers for Chapter 29 commodities as stipulated in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus, effective 15 October 2023. Where the substance is a specified hazardous substance imported in quantities exceeding prescribed thresholds, obtain a public liability insurance policy under the Public Liability Insurance 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 (MoEF) · DGFT Notification 44/2025-26 dated 15-10-2025
The most common error on this residual tariff line is filing a bill of entry under the 'free' import status confirmed by DGFT Notification 44/2025-26 without recognising that freedom from DGFT-policy restriction does not displace the parallel PGA regimes. A substance that is simultaneously free under ITC (HS) and listed as an insecticide under Supplementary Note 7 still requires CIB&RC registration or a non-insecticidal permit; absence of either at out-of-charge triggers detention, and import from a source not named on the registration certificate constitutes a separate contravention under the Insecticides Act, 1968.