Other
Levorphanol salts and other nitrogen heterocyclic compounds
HSN 2933 41 90 (Other salts of Levorphanol and related nitrogen heterocyclic compounds) is subject to Central Drugs Standard Control Organisation (CDSCO) registration under G.S.R. 102(E) dated 11-02-2020 and, where the substance is intended for pesticidal use, mandatory registration with the Central Insecticides Board and Registration Committee (CIB&RC) under Section 9 of the Insecticides Act. The Directorate General of Foreign Trade (DGFT) Notification 44/2025-26 dated 15-10-2025 classifies import under this tariff line as Free subject to policy conditions 3 and 7 of Chapter 29, with mandatory Chapter 29 additional qualifiers under CBIC Circular 23/2023-Cus.
- Registration certificate from CDSCO
- 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.
- 1Determine the intended end-use of the imported substance before filing the bill of entry. Where the substance is a listed medical device under G.S.R. 102(E) dated 11-02-2020, obtain CDSCO registration and upload the registration certificate. Where the substance is imported for insecticidal, fungicidal, herbicidal, or rodenticidal use, obtain a Certificate of Registration or Import Permit from CIB&RC under Section 9 of the Insecticides Act; import from a source not specified on the certificate is prohibited.G.S.R. 102(E) dated 11-02-2020 (MOHFW) · Section 9 of the Insecticides Act · Rule 45 of the Insecticides Rules, 1971 · CBIC Circulars 35/2011 dated 09-08-2011 and 7/2014 dated 07-03-2014
- 2Comply with the mandatory additional qualifier requirements for Chapter 29 commodities in the import declaration as stipulated in Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023, with effect from 15-10-2023. Confirm the consignment satisfies DGFT policy conditions 3 and 7 of Chapter 29 under DGFT Notification 44/2025-26 dated 15-10-2025.CBIC Circular 23/2023-Cus dated 30-09-2023 · DGFT Notification 44/2025-26 dated 15-10-2025
- 3Where the import involves a specified hazardous substance exceeding the threshold quantities, the owner must obtain a Public Liability Insurance policy under the Public Liability Insurance Act, 1991. For imports involving wastes, comply with Rules 12 and 13 of the Hazardous Waste (Management and Transboundary Movement) Rules, 2016 and Para 8(b) of the General Notes of the ITC (HS) import policy.S.O. 227(E) dated 24-03-1992 (MoEF) · Hazardous Waste (Management and Transboundary Movement) Rules, 2016 · Para 8(b) of ITC (HS) General Notes
The most consequential error on this tariff line is treating the DGFT 'Free' import status as a blanket clearance. Import is Free only subject to policy conditions 3 and 7 of Chapter 29, and the CIB&RC registration requirement under the Insecticides Act is triggered by intended use, not by tariff classification alone — meaning a consignment that is released on a CDSCO registration but subsequently diverted to pesticidal use constitutes an unauthorised import, attracting seizure and criminal liability under the Insecticides Act. The source-of-origin restriction on CIB&RC certificates is equally strict: import from an unlisted source voids the permit.