Dichloro diphenyl sulphone
Dichloro diphenyl sulphone, organo-sulphur compound
HSN 2930 90 98 (Dichloro diphenyl sulphone) is subject to Central Insecticides Board and Registration Committee (CIB&RC) registration and import permit under the Insecticides Act, 1968, where this substance figures in the schedule to that Act. The Narcotic Drugs and Psychotropic Substances (NDPS) regime under Chapter VII-A of the NDPS Rules, 1985 applies as a concurrent overlay, and ITC (HS) policy condition 2 of Chapter 29 administered by the Directorate General of Foreign Trade (DGFT) governs all imports under this tariff line.
- 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.
- 1Verify whether the imported substance figures in the schedule to the Insecticides Act, 1968. If scheduled, obtain registration and an import permit from the secretariat of CIB&RC before filing the bill of entry; import is restricted to ports notified 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
- 2If the substance qualifies as an NDPS substance, obtain an import certificate under Rule 53 of the NDPS Rules, 1985 for medical and scientific purposes (Category A); all other NDPS imports are governed by Appendix-I to the ITC (HS) Schedule. Include the Chapter 29 mandatory additional qualifiers in the import declaration as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023, with effect from 15-10-2023.Rule 53 of the NDPS Rules, 1985 · CBIC Circular 23/2023-Cus dated 30-09-2023
- 3Where the consignment involves specified hazardous substances exceeding prescribed quantities, the owner must take out a public liability insurance policy under the Public Liability Insurance Act, 1991 before clearance.S.O. 227(E) dated 24-03-1992 · Public Liability Insurance Act, 1991
The most common error on this tariff line is assuming that the CIB&RC registration and NDPS obligations are mutually exclusive — that is, treating a substance as purely an insecticide or purely an NDPS substance when it may independently attract both regimes. CIB&RC scheduling and NDPS scheduling operate under separate statutes; clearance under one does not discharge the other. The Chapter 29 mandatory qualifiers under CBIC Circular 23/2023-Cus are also frequently omitted from import declarations, triggering detention at the bill-of-entry stage.