Other
Benzothiazole ring-system heterocyclic compounds, not further fused
HSN 2934 20 90 (Other benzothiazole ring-system 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 listed medical device, and to Central Insecticides Board and Registration Committee (CIB&RC) mandatory registration under Section 9 of the Insecticides Act, 1968 where the substance is used as an insecticide, herbicide, or fungicide. Directorate General of Foreign Trade (DGFT) policy condition 7 of Chapter 29 applies across all imports under this tariff line, with additional CBIC mandatory-qualifier requirements effective 15 October 2023.
- 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 classification before filing the bill of entry: substances used as insecticides, herbicides, fungicides, or rodenticides require mandatory CIB&RC registration under Section 9 of the Insecticides Act, 1968; those imported for non-insecticidal purposes require a separate import permit from the Registration Committee. Import is restricted to sources specified on the certificate of registration or the permit, and import points are restricted under Rule 45 of the Insecticides Rules, 1971.Section 9, Insecticides Act, 1968 · Rule 45, Insecticides Rules, 1971 · CBIC Circulars 35/2011 dated 09-08-2011 and 7/2014 dated 07-03-2014
- 2If the substance is a listed medical device under G.S.R. 102(E) dated 11-02-2020, comply with all CDSCO registration conditions specified therein before the bill of entry is filed. Concurrently, ensure mandatory additional qualifiers are included in the import declaration for Chapter 29 commodities per paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023, effective 15 October 2023.G.S.R. 102(E) dated 11-02-2020 (MOHFW) · CBIC Circular 23/2023-Cus dated 30-09-2023
- 3Where the substance falls under DGFT policy condition 7 of Chapter 29 (applicable per DGFT Notification 44/2025-26 dated 15-10-2025 and the Finance Bill 2025 effective 01-05-2025), confirm compliance with that condition at the bill-of-entry stage. If the substance is a narcotic drug or psychotropic substance, policy conditions 2 and 3 of Chapter 29 also apply, and the import is subject to NDPS controls.DGFT Notification 44/2025-26 dated 15-10-2025 · Finance Bill 2025 (effective 01-05-2025) · ITC (HS) Chapter 29 policy conditions 2, 3 and 7
The most common error on this tariff line is treating a single end-use classification as determinative when the same benzothiazole compound may trigger concurrent CIB&RC, CDSCO, and NDPS controls depending on its formulation and intended application. Methabenzthiazuron, for instance, is a listed insecticide under the Insecticides Act, 1968 and requires CIB&RC registration irrespective of the buyer's stated non-agricultural purpose; importing from an unregistered or unlisted source — even with a valid CDSCO credential — constitutes a separate Insecticides Act contravention attracting seizure and prosecution.