Other
Other heterocyclic compounds with oxygen hetero-atoms only
HSN 2932 19 90 (Other heterocyclic compounds with oxygen hetero-atoms only) is subject to registration and import permit requirements of the Central Insecticides Board and Registration Committee (CIB&RC) under the Insecticides Act, 1968, where the substance falls within the Schedule to that Act. The Ministry of Health and Family Welfare (MOHFW) prohibition on chloramphenicol and nitrofurans for food-producing animal use, Narcotic Drugs and Psychotropic Substances (NDPS) import certificate requirements under Chapter VII-A of the NDPS Rules, 1985, and a Minimum Import Price condition on ATS-8 under DGFT Notification 30/2025-26 apply as concurrent overlays.
- Registration and import permit from CIB&RC
- Import certificate from NDPS
- 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.
- 1Where the substance being imported falls within the Schedule to the Insecticides Act, 1968, obtain registration and an import permit from the secretariat of CIB&RC before the bill of entry is filed. Note that insecticides may be imported only through the ports specified under Rule 45 of the Insecticides Rules, 1971; verify the active port list against the bill of lading before dispatch.Insecticides Act, 1968 · Rule 45 of the Insecticides Rules, 1971
- 2If the substance is an NDPS-scheduled compound, obtain an import certificate under Rule 53 of the NDPS Rules, 1985 through the Central Bureau of Narcotics (cbn.nic.in) before shipment. Imports outside the medical and scientific purposes carve-out are governed by Appendix-I to the ITC (HS) Schedule per ITC (HS) policy condition 2 to Chapter 29.Chapter VII-A and Rule 53 of the NDPS Rules, 1985 · ITC (HS) policy condition 2 to Chapter 29
- 3Comply with CBIC Circular 23/2023-Cus dated 30-09-2023 by including mandatory additional qualifiers in the import declaration for Chapter 29 commodities, effective 15-10-2023. If importing ATS-8 {(4R-cis)-1,1-dimethylethyl-6-cyanomethyl-2,2-dimethyl-1-3-dioxane-4-acetate}, confirm the CIF value meets or exceeds US$ 111 per kg unless the consignment is by an Advance Authorisation holder, EOU, or SEZ unit with no subsequent DTA sale.CBIC Circular 23/2023-Cus dated 30-09-2023 · DGFT Notification 30/2025-26 dated 18-09-2025
The most common error on this residual tariff line is treating the general 'Free' import status under DGFT Notification 30/2025-26 as a blanket clearance, without recognising that specific substances within the same CTI may simultaneously attract CIB&RC permit requirements, an NDPS import certificate, or the MOHFW prohibition — each of which is triggered by the chemical identity of the imported molecule, not by the tariff line as a whole. Classification of the substance against the Insecticides Act Schedule and the NDPS Schedules must occur before the purchase order is placed, because a consignment arriving without the relevant permit is liable to detention, seizure, and — for prohibited substances such as chloramphenicol formulations in food-animal systems — confiscation under S.O. 1158(E) dated 12-03-2025.