Other
Other heterocyclic compounds with oxygen hetero-atoms only
HSN 2932 99 90 (Other heterocyclic compounds with oxygen hetero-atoms only) 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 its Schedule, and to Narcotic Drugs and Psychotropic Substances (NDPS) Narcotics Commissioner NOC for controlled precursor substances under the NDPS (Regulation of Controlled Substances) Amendment Orders. The Directorate General of Foreign Trade (DGFT) administers a Minimum Import Price condition for ATS-8 under DGFT Notification 30/2025-26, and the Central Board of Indirect Taxes and Customs (CBIC) mandates Chapter 29 additional qualifiers in import declarations per CBIC Circular 23/2023-Cus.
- Registration and import permit from CIB&RC
- NOC from Narcotics Commissioner
- 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.
- 1Determine whether the specific substance falls within the Schedule to the Insecticides Act, 1968. If so, obtain registration and an import permit from the Secretariat of the Central Insecticides Board and Registration Committee, and route the consignment only through ports specified under Rule 45 of the Insecticides Rules, 1971. Piperonyl butoxide, rotenone, and sulfoxide require CIB&RC registration as a minimum.Insecticides Act, 1968 · Rule 45 of the Insecticides Rules, 1971
- 2If the substance is a controlled precursor listed under the NDPS regime — including 3,4-MDP-2-P methyl glycidate, 3,4-MDP-2-P methyl glycidic acid and esters, MAPA, or NDPS substances such as ethylone, MDA, MDMA, methylone, MMDA, dipentylone and their salts — import is prohibited except under conditions of a NOC issued by the Narcotics Commissioner. Consignments for medical or scientific use require an import certificate under Chapter VII-A of the NDPS Rules, 1985.NDPS (Regulation of Controlled Substances) Amendment Order, 2025 [G.S.R. 71(E) dated 23-01-2025] · NDPS (Regulation of Controlled Substances) Amendment Order, 2020 [G.S.R. 536(E) dated 26-08-2020] · ITC (HS) policy condition 2 to Chapter 29
- 3Comply with CBIC Circular 23/2023-Cus dated 30-09-2023 by furnishing mandatory additional qualifiers in the import declaration for Chapter 29 commodities with effect from 15 October 2023. Where ATS-8 {(4R-cis)-1,1-dimethylethyl-6-cyanomethyl-2,2-dimethyl-1,3-dioxane-4-acetate} is imported, verify that the CIF value meets or exceeds US$ 111 per kilogram unless the consignment qualifies for the Advance Authorisation, EOU, or SEZ exemption under DGFT Notification 30/2025-26, with the MIP condition operative until 30 September 2026.CBIC Circular 23/2023-Cus dated 30-09-2023 · DGFT Notification 30/2025-26 dated 18-09-2025
The most common error on this tariff line is assuming that only explicitly named substances trigger the NDPS or CIB&RC regimes and that the residual 'Other' classification affords a clear passage. The NDPS regime extends to all stereoisomers and optical isomers of listed substances, and the Insecticides Act Schedule sweep means a substance may be caught even where the commercial name differs from the scheduled name; importers who file without first conducting a substance-mapping exercise against both schedules risk consignment seizure and criminal liability under the respective Acts. The public liability insurance obligation under S.O. 227(E) dated 24-03-1992 for hazardous substances exceeding specified quantities is a further independent compliance requirement that is routinely overlooked.