Other
Other heterocyclic compounds with nitrogen heteroatoms only
HSN 2933 49 90 (other heterocyclic nitrogen compounds) is subject to Central Drugs Standard Control Organisation (CDSCO) registration under G.S.R. 102(E) dated 11-02-2020 where the substance qualifies as a notified medical device, and to Central Insecticides Board and Registration Committee (CIB&RC) registration or import permit under Section 9 of the Insecticides Act, 1968 where the substance is intended for insecticidal use. Narcotic Drugs and Psychotropic Substances (NDPS) policy conditions 2 and 3, Ministry of Environment, Forest and Climate Change (MEFCC) hazardous-substance insurance obligations, and mandatory Chapter 29 qualifiers under CBIC Circular 23/2023-Cus apply as additional overlays.
- Registration certificate from CDSCO or CIB&RC
- 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 end-use category before filing the bill of entry. Where the substance is a notified medical device under G.S.R. 102(E) dated 11-02-2020, obtain CDSCO registration. Where intended as an insecticide, rodenticide, fungicide, or herbicide under Section 9 of the Insecticides Act, obtain CIB&RC registration or an import permit; import is restricted to the source specified on the certificate, and import points are restricted under Rule 45 of the Insecticides Rules, 1971.G.S.R. 102(E) dated 11-02-2020 (MOHFW) · Section 9 of the Insecticides Act, 1968 · 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 qualifiers in the import declaration for Chapter 29 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus, effective 15 October 2023. Where the substance is a narcotic drug or psychotropic substance covered under Chapter 29, policy conditions 2 and 3 of the ITC (HS) import policy also apply.CBIC Circular 23/2023-Cus dated 30-09-2023 · ITC (HS) policy conditions 2 and 3 of Chapter 29
- 3Where the substance qualifies as a specified hazardous chemical and the import quantity exceeds the threshold under the Public Liability Insurance Act, 1991, obtain the mandatory insurance policy. Where the substance is an ozone-depleting substance, comply with policy conditions 1, 4 and 5 of Chapter 29 and the Ozone Depleting Substances (Regulation and Control) Rules, 2000.S.O. 227(E) dated 24-03-1992 (MEFCC) · Ozone Depleting Substances (Regulation and Control) Rules, 2000 · Para 8(a) of General Notes to ITC (HS) import policy
The most common error on this residual tariff line is treating the free-import status notified under DGFT Notification 44/2025-26 as a clearance to import without reference to end-use-triggered PGA regimes. Free import status under DGFT addresses only the ITC (HS) policy condition; it does not displace CDSCO registration, CIB&RC registration or the CIB&RC source-restriction, NDPS policy conditions, or the MEFCC insurance obligation. Failure to identify the correct PGA overlay at the bill-of-entry stage results in consignment detention pending mandatory registration documentation that cannot be obtained retrospectively.