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HomeHSNChapter 29HSN 2934 99 20

Morpholine

Morpholine, technical grade heterocyclic amine

BIS QCO APPLICABLE · ISI MARK SCHEME · IS 12084 · CIB&RC OVERLAY · NDPS OVERLAY

HSN 2934 99 20 (morpholine) is covered by a Bureau of Indian Standards Quality Control Order. Conformity to IS 12084:2018 is mandatory under the ISI Mark Scheme with effect from 01 May 2025, by virtue of the Morpholine (Quality Control) Order, 2020 as amended. Central Insecticides Board and Registration Committee permit requirements, Narcotic Drugs and Psychotropic Substances rules, and Public Liability Insurance obligations apply as separate customs-clearance overlays where applicable.

What this is
HSN code
2934 99 20
Chapter
29 · Organic chemicals
BIS QCO
Applicable · ISI Mark Scheme · CM/L required
Indian Standard
IS 12084:2018 · effective 01-05-2025
Applicable Partner Government Agencies
BISBIS·Bureau of Indian Standards
CIB&RCCIB&RC·Central Insecticides Board and Registration Committee
NDPSNDPS·Narcotics Control Bureau

Procedural directions for customs clearance are issued by: Central Board of Indirect Taxes and Customs, Directorate General of Foreign Trade.

Compliance steps
  1. 1
    Source only from a Bureau of Indian Standards CM/L-licensed manufacturer holding a current licence against IS 12084:2018 for technical-grade morpholine. Verify the supplier's CM/L number, licensed product scope, and licensed manufacturing facility on the BIS online register before placing the purchase order.
    Morpholine (Quality Control) Order, 2020 · S.O. 373(E) dated 30-01-2024 · S.O. 3076(E) dated 01-08-2024 · S.O. 4772(E) dated 30-10-2024
  2. 2
    Ensure every consignment batch bears the ISI standard mark and the supplier's CM/L number under Scheme-I of Schedule-II to the BIS (Conformity Assessment) Regulations, 2018. Marking must appear on the product or primary container, not on outer packaging alone.
    Scheme-I of Schedule-II to the BIS (Conformity Assessment) Regulations, 2018 · Morpholine (Quality Control) Order, 2020
  3. 3
    Verify whether the consignment falls within the Narcotic Drugs and Psychotropic Substances Rules, 1985. If so, obtain an import certificate under Rule 53 before shipment; imports outside the medical and scientific purpose exemption are governed by Appendix-I to ITC HS Schedule.
    Chapter VII-A of the NDPS Rules, 1985 · ITC HS Policy Condition 2 to Chapter 29
  4. 4
    Confirm that the morpholine consignment does not constitute or contain any insecticide listed in the Schedule to the Insecticides Act, 1968. If it does, obtain registration and an import permit from the secretariat of the Central Insecticides Board and Registration Committee; note that import locations are restricted under Rule 45 of the Insecticides Rules, 1971.
    Insecticides Act, 1968 · Rule 45 of the Insecticides Rules, 1971
  5. 5
    File mandatory additional chemical qualifiers on the bill of entry per CBIC Circular 23/2023-CUS for Chapter 29 commodities with effect from 15 October 2023. Ensure a certificate of analysis and all required e-Sanchit documents are uploaded before the out-of-charge order is issued.
    CBIC Circular 23/2023-CUS dated 30-09-2023 · para 4.1 and 4.2
A word of counsel

The most common error on this tariff line is treating the enforcement date as 30 January 2024 — the date of the earliest QCO amendment notification (S.O. 373(E)) — when the operative BIS standard-mark obligation under IS 12084:2018 commences 01 May 2025 per the Morpholine (Quality Control) Order as further amended by S.O. 4772(E). Importers who reconcile only the canonical enforcement date in their compliance registers, and overlook the later amendment, risk either premature rejection of compliant pre-2025 stock or, after 01 May 2025, clearance of unmarked consignments that should be detained.

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Frequently asked
Does HSN 2934 99 20 require BIS certification?
Yes. Morpholine under this tariff line requires conformity to IS 12084:2018 under the ISI Mark Scheme with effect from 01 May 2025, by virtue of the Morpholine (Quality Control) Order, 2020 as amended; import is permitted only from manufacturers holding a current BIS CM/L licence.
What is the operative enforcement date for the BIS QCO on morpholine?
The Morpholine (Quality Control) Order has been amended three times — S.O. 373(E) dated 30-01-2024, S.O. 3076(E) dated 01-08-2024, and S.O. 4772(E) dated 30-10-2024. The BIS standard-mark obligation under IS 12084:2018 applies with effect from 01 May 2025.
Do the NDPS and CIB and RC requirements apply to every morpholine import?
Not automatically. NDPS rules apply only if morpholine or the consignment falls within the NDPS schedule; CIB and RC registration is required only if the product is or contains an insecticide listed in the Schedule to the Insecticides Act, 1968. The BIS QCO obligation under IS 12084:2018 applies regardless of either determination.
Does a single CM/L licence cover all grades and concentrations of morpholine from the same manufacturer?
No. The CM/L licence is scope-specific by product specification, manufacturing facility, and grade; morpholine grades or production facilities outside the licensed scope are not covered, and a scope mismatch triggers detention at port.
Last verified against gazette notifications: 2026-05-16. Source: BIS / CIB&RC / NDPS / DGFT / CBIC / Indian Customs CUSDATA.
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