Tetrahydrofuran
Tetrahydrofuran, oxygen-containing heterocyclic solvent
HSN 2932 11 00 (Tetrahydrofuran) is subject to Narcotic Drugs and Psychotropic Substances (NDPS) import controls under Chapter VII-A of the NDPS Rules, 1985, requiring an import certificate under Rule 53 for medical and scientific purposes. Central Insecticides Board and Registration Committee (CIB&RC) registration and import permit apply where the substance figures in the Schedule to the Insecticides Act, 1968, and the Directorate General of Foreign Trade (DGFT) ITC (HS) policy condition 2 of Chapter 29 governs all other imports.
- Import certificate from NDPS
- Registration and 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.
- 1Obtain an import certificate under Rule 53 of the NDPS Rules, 1985 before shipment for imports intended for medical or scientific purposes. Imports falling outside that category are governed by Appendix-I to the ITC (HS) Schedule per ITC (HS) policy condition 2 of Chapter 29 and must comply with its restrictions.Chapter VII-A of the NDPS Rules, 1985 · Rule 53 of the NDPS Rules, 1985 · ITC (HS) policy condition 2 of Chapter 29
- 2If the consignment falls within the Schedule to the Insecticides Act, 1968, obtain registration and an import permit from the Secretariat of the Central Insecticides Board and Registration Committee. Note that places at which insecticides may be imported are restricted under Rule 45 of the Insecticides Rules, 1971.Insecticides Act, 1968 · Rule 45 of the Insecticides Rules, 1971
- 3Ensure the bill of entry includes the mandatory additional qualifiers for Chapter 29 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023, applicable with effect from 15-10-2023. Where import of a specified hazardous substance exceeds the notified quantity, take out a public liability insurance policy under 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
The most common error on this tariff line is importing tetrahydrofuran under the NDPS medical/scientific carve-out without confirming whether the specific consignment also triggers the CIB&RC regime — the two obligations are independent. A consignment cleared under the NDPS import certificate but lacking a CIB&RC permit, where the substance appears in the Insecticides Act Schedule, remains in contravention of the Insecticides Rules and is liable to seizure at the restricted port of import under Rule 45 of the Insecticides Rules, 1971.