Sulphamethiazole
Sulphamethiazole, sulphonamide active pharmaceutical ingredient
HSN 2935 90 22 (Sulphamethiazole) 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 the Schedule to that Act, with import restricted to notified places under Rule 45 of the Insecticides Rules, 1971. Narcotic Drugs and Psychotropic Substances (NDPS) Rules, 1985 import-certificate requirements and DGFT ITC (HS) policy condition 2 of Chapter 29 apply as additional overlays, alongside mandatory Chapter 29 qualifiers under CBIC Circular 23/2023-Cus.
- Registration certificate from 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.
- 1Where the substance figures in the Schedule to the Insecticides Act, 1968, obtain registration and an import permit from the Secretariat of the Central Insecticides Board and Registration Committee before shipment. Route the consignment only through notified places of import as required by Rule 45 of the Insecticides Rules, 1971; diversion to a non-notified port triggers detention and enforcement under the Act.Insecticides Act, 1968 · Rule 45 of the Insecticides Rules, 1971 · ITC (HS) policy condition 2 of Chapter 29
- 2If the substance is classified as an NDPS substance, obtain an import certificate under Rule 53 of the NDPS Rules, 1985 for imports under the special provision for medical and scientific purposes (Chapter VII-A of the NDPS Rules). Imports outside that category are governed by Appendix-I to the ITC (HS) Schedule. Upload mandatory documents — certificate of analysis (0010dc), batch release certificate (0030dc), label of consignment (0110dc), registration certificate for drugs (101dc1), and import licence for drugs (9111dc) — in e-Sanchit before out-of-charge.Rule 53 of the NDPS Rules, 1985 · Chapter VII-A of the NDPS Rules, 1985 · Appendix-I to ITC (HS) Schedule
- 3Ensure the import declaration includes the mandatory additional qualifiers for Chapter 29 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus, with effect from 15 October 2023. Where import quantities of specified hazardous substances exceed notified thresholds, the owner must take out an insurance policy under the Public Liability Insurance Act, 1991 per S.O. 227(E) dated 24-03-1992.CBIC Circular 23/2023-Cus dated 30-09-2023 · S.O. 227(E) dated 24-03-1992
The most common error on this tariff line is assuming that CIB&RC registration alone satisfies clearance when an NDPS overlay also applies — the two regimes are independent, and an absence of the Rule 53 import certificate where NDPS classification is triggered will cause consignment detention regardless of the validity of the CIB&RC permit. Importers should also confirm compliance with the Chapter 29 mandatory qualifiers under CBIC Circular 23/2023-Cus before filing the bill of entry, as missing qualifier fields are treated as a declaration deficiency attracting examination and delay.