Sulphoxide
Sulphoxide, organo-sulphur compound (insecticide, pharmaceutical use)
HSN 2930 90 16 (Sulphoxide) is subject to mandatory registration or import-permit requirements administered by the Central Insecticides Board and Registration Committee (CIB&RC) under Section 9 of the Insecticides Act, 1968, and to Central Drugs Standard Control Organisation (CDSCO) registration conditions under G.S.R. 102(E) dated 11-02-2020 where the substance falls within the listed medical-device or drug regime. Ministry of Health and Family Welfare (MOHFW) conditions, NDPS policy conditions 2 and 3 for narcotic and psychotropic substances, and Chapter 29 mandatory qualifier requirements under CBIC Circular 23/2023-Cus apply as additional clearance overlays.
- Registration certificate from CIB&RC
- Import permit from CIB&RC
- Registration certificate from CDSCO
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.
- 1Obtain a certificate of registration or import permit from the Central Insecticides Board and Registration Committee before shipment. Where sulphoxide is imported for a non-insecticidal purpose, a separate import permit from the Registration Committee under the Department of Agriculture and Cooperation is required; importation from any source not specified on the certificate or permit is prohibited under 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
- 2Where the consignment is classified as a drug or medical device under G.S.R. 102(E) dated 11-02-2020, ensure CDSCO registration is in place and upload the mandatory documents in e-Sanchit before filing the bill of entry: Certificate of Analysis — Drug (0010dc), Batch Release Certificate (0030dc), Label of Consignment (0110dc), Registration Certificate — Drugs (101dc1), and Import Licence for Drugs (9111dc).G.S.R. 102(E) dated 11-02-2020 issued by MOHFW · CBIC Instruction on e-Sanchit document codes 0010dc, 0030dc, 0110dc, 101dc1, 9111dc
- 3Include all Chapter 29 mandatory additional qualifiers in the import declaration as required by paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus, with effect from 15 October 2023. If the consignment constitutes a specified hazardous substance exceeding the threshold quantity, take out an insurance policy under the Public Liability Insurance Act, 1991 per S.O. 227(E) dated 24-03-1992 issued by the Ministry of Environment, Forest and Climate Change.CBIC Circular 23/2023-Cus dated 30-09-2023 · S.O. 227(E) dated 24-03-1992 · DGFT Notification 44/2025-26 dated 15-10-2025
The most common error on this tariff line is treating the ITC (HS) 'free' import status under DGFT Notification 44/2025-26 as signifying unrestricted import — it refers solely to the customs-policy classification and does not displace the CIB&RC registration or CDSCO drug-regime obligations, which are PGA-level requirements enforced independently. An importer who ships without a CIB&RC certificate or permit citing the 'free' policy status will face consignment detention and potential seizure under the Insecticides Act, 1968, regardless of basic customs compliance.