Carbofuran (ISO)
Carbofuran insecticide, heterocyclic oxygen compound (ISO)
HSN 2932 96 00 (Carbofuran (ISO)) is subject to mandatory registration with the Central Insecticides Board and Registration Committee (CIB&RC) under Section 9 of the Insecticides Act, 1968, before import is permitted. Where carbofuran is imported for a non-insecticidal purpose, a separate import permit from the Registration Committee under the Department of Agriculture and Cooperation is required in lieu of registration. Central Board of Indirect Taxes and Customs (CBIC) mandatory Chapter 29 qualifiers in the import declaration apply as a concurrent customs overlay effective 15 October 2023.
- Registration certificate from CIB&RC
- Import permit from CIB&RC
- Chapter 29 qualifiers from CBIC
Procedural directions for customs clearance are issued by: Central Board of Indirect Taxes and Customs.
- 1Obtain a Certificate of Registration from the Central Insecticides Board and Registration Committee under Section 9 of the Insecticides Act, 1968 before importing carbofuran for insecticidal use. Where the import is for a non-insecticidal purpose, obtain an import permit from the Registration Committee. The source of import must match exactly the source specified on the certificate or permit — import from any other source is prohibited.Section 9 of the Insecticides Act, 1968 · Insecticides Rules, 1971 · CBIC Circulars 35/2011 dated 09-08-2011 and 07/2014 dated 07-03-2014
- 2Route the consignment only through a port at which insecticides may lawfully be imported, as restricted under Rule 45 of the Insecticides Rules, 1971. Diversion to an unpermitted port exposes the consignment to seizure and prosecution under the Insecticides Act, 1968.Rule 45 of the Insecticides Rules, 1971 · Court order 2002 (146) ELT 19 (SC)
- 3Ensure the import declaration 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, with effect from 15 October 2023. Non-compliance with the qualifier requirement renders the bill of entry deficient and delays out-of-charge.CBIC Circular 23/2023-CUS dated 30-09-2023, paragraphs 4.1 and 4.2
The most common error on this tariff line is importing carbofuran from a source not specified on the Certificate of Registration or the import permit. The CIB&RC conditions are source-specific — a change in the overseas supplier, even to an equivalent manufacturer, requires a prior amendment to the registration or a fresh permit before the consignment is shipped. Presenting a valid registration issued against a different supplier results in detention and potential confiscation under the Insecticides Act, 1968, irrespective of product quality.