Sucralose
Sucralose, synthetic sweetener heterocyclic compound
HSN 2932 14 00 (Sucralose) is subject to oversight by the Central Insecticides Board and Registration Committee (CIB&RC) under the Insecticides Act, 1968, where any form of this compound falls within the Act's Schedule, requiring registration and an import permit from the CIB&RC Secretariat. Narcotic Drugs and Psychotropic Substances (NDPS) rules apply as a concurrent overlay where the substance meets NDPS-scheduled criteria, and the Directorate General of Foreign Trade (DGFT) ITC (HS) policy condition 2 of Chapter 29 governs the broader import policy framework. Mandatory Chapter 29 additional qualifiers under CBIC Circular 23/2023-Cus apply at the bill-of-entry stage.
- 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.
- 1Confirm whether Sucralose falls within the Schedule to the Insecticides Act, 1968 as applicable to the specific formulation being imported. If scheduled, obtain registration and an import permit from the Secretariat of the Central Insecticides Board and Registration Committee, and note that import is restricted to ports specified 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
- 2Where the consignment qualifies as an NDPS-scheduled substance, import is permitted only for medical and scientific purposes under Chapter VII-A of the NDPS Rules, 1985 after obtaining an import certificate under Rule 53 of those Rules; all other imports are governed by Appendix-I to the ITC (HS) Schedule.Rule 53 of the NDPS Rules, 1985 · Chapter VII-A of the NDPS Rules, 1985 · ITC (HS) policy condition 2 to Chapter 29
- 3File the bill of entry with mandatory additional qualifiers for Chapter 29 commodities in accordance with CBIC Circular 23/2023-Cus dated 30-09-2023, effective 15 October 2023. If the imported quantity of any specified hazardous substance exceeds the threshold prescribed under S.O. 227(E) dated 24-03-1992, obtain a Public Liability Insurance policy under the Public Liability Insurance Act, 1991.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 the assumption that Sucralose, as a food-grade sweetener, sits entirely outside the Insecticides Act, 1968 — but the Schedule to that Act is compound-specific, not use-specific, and a formulation meeting the Schedule criteria requires CIB&RC registration and an import permit regardless of end use. Importing through a port not specified under Rule 45 of the Insecticides Rules, 1971 constitutes a separate statutory violation and exposes the consignment to seizure under the Insecticides Act, independent of any DGFT or CBIC compliance.