Coumarin, methylcoumarins and ethylcoumarins
Coumarin, methylcoumarins and ethylcoumarins (lactone heterocyclics)
HSN 2932 20 10 (Coumarin, methylcoumarins and ethylcoumarins) is subject to Central Insecticides Board and Registration Committee (CIB&RC) registration and import permit under the Insecticides Act, 1968 where the substance figures in the Schedule to that Act. Narcotic Drugs and Psychotropic Substances (NDPS) import-certificate controls under Chapter VII-A of the NDPS Rules, 1985 and Directorate General of Foreign Trade (DGFT) ITC (HS) policy condition 2 to Chapter 29 apply as concurrent overlays, with CBIC Chapter 29 mandatory qualifier requirements operative from 15 October 2023.
- Registration certificate from CIB&RC
- Import permit from CIB&RC
- Import certificate from NDPS
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.
- 1If the substance 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 before shipment. Import is restricted to notified places only — confirm the port of entry against 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 consignment is imported for medical or scientific purposes under the NDPS regime, obtain an import certificate under Rule 53 of the NDPS Rules, 1985. Imports outside the medical/scientific category are governed by Appendix-I to the ITC (HS) Schedule. Upload mandatory documents — certificate of analysis (0010dc), batch release certificate (0030dc), label of consignment (0110dc), registration certificate for drugs (101dc1), and import licence for drugs (9111dc) — in e-Sanchit before out-of-charge.Chapter VII-A and Rule 53 of the NDPS Rules, 1985 · ITC (HS) policy condition 2 to Chapter 29
- 3Ensure the bill of entry carries 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, operative with effect from 15 October 2023. Where the import quantity of specified hazardous substances exceeds prescribed thresholds, take out an insurance policy under the Public Liability Insurance Act, 1991 per 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 assuming that coumarin and its methyl/ethyl derivatives fall outside the Insecticides Act, 1968 Schedule — and therefore bypassing CIB&RC registration entirely. Where the substance is scheduled, routing the consignment through a non-notified port triggers both Insecticides Rules enforcement and customs detention, independent of any NDPS or DGFT compliance already in place. Verify the current Schedule and the Rule 45 port list before placing the purchase order, not at the bill-of-entry stage.