Goods specified in Supplementary Note 19 to this Chapter
Sulphonamides and related organic chemicals (supplementary note 19 goods)
HSN 2935 90 40 covers goods specified in Supplementary Note 19 to Chapter 29 and is subject to Central Drugs Standard Control Organisation (CDSCO) registration and the Central Insecticides Board and Registration Committee (CIB&RC) mandatory registration or import-permit regime under Section 9 of the Insecticides Act, 1968. The Ministry of Health and Family Welfare (MOHFW) device-registration conditions under G.S.R. 102(E) dated 11-02-2020 and Narcotic Drugs and Psychotropic Substances (NDPS) policy conditions 2 and 3 of Chapter 29 apply as concurrent overlays. Import is otherwise free under DGFT Notification 44/2025-26 dated 15-10-2025, subject to policy condition 7 of Chapter 29.
- Registration certificate from CDSCO
- Registration or import permit from CIB&RC
- Chapter 29 mandatory 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 regulatory sub-regime that applies to the specific substance being imported: CIB&RC mandatory registration (or, for non-insecticidal use, a CIB&RC import permit) under Section 9 of the Insecticides Act, 1968; CDSCO registration if the substance is a listed medical device under G.S.R. 102(E) dated 11-02-2020; or NDPS policy conditions 2 and 3 if the substance is a narcotic drug or psychotropic substance. The certificate of registration or import permit from CIB&RC specifies the permitted source of import — no diversion to an unlisted source is permissible.Section 9 of the Insecticides Act, 1968 · Rule 45 of the Insecticides Rules, 1971 · G.S.R. 102(E) dated 11-02-2020 (MOHFW) · ITC (HS) Chapter 29 policy conditions 2, 3 and 7
- 2At the bill of entry, upload all mandatory documents in e-Sanchit and include the Chapter 29 additional qualifiers in the import declaration as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023, with effect from 15-10-2023. Where the substance is a hazardous substance imported in quantities exceeding the specified threshold, obtain an insurance policy under the Public Liability Insurance Act, 1991 as required by S.O. 227(E) dated 24-03-1992 issued by the Ministry of Environment, Forest and Climate Change.CBIC Circular 23/2023-Cus dated 30-09-2023, paras 4.1 and 4.2 · S.O. 227(E) dated 24-03-1992 (MOEF) · DGFT Notification 44/2025-26 dated 15-10-2025
- 3If the substance is an ozone-depleting substance, comply with policy conditions 1, 4 and 5 of Chapter 29 and paragraph 8(a) of the General Notes regarding import policy under the Ozone Depleting Substances (Regulation and Control) Rules, 2000. If the goods qualify as hazardous waste, comply with Rules 12 and 13 of the Hazardous Waste (Management and Transboundary Movement) Rules, 2016 and paragraph 8(b) of the General Notes.Ozone Depleting Substances (Regulation and Control) Rules, 2000 · Hazardous Waste (Management and Transboundary Movement) Rules, 2016, Rules 12 and 13 · ITC (HS) General Notes, paras 8(a) and 8(b)
The most prevalent error on this tariff line is treating CIB&RC registration as interchangeable with the CIB&RC import permit: registration is required when the chemical is imported for insecticidal use, while a separate import permit is required for non-insecticidal purposes — and the certificate invariably restricts the permissible source of supply. Shipping from an unlisted source voids the registration or permit, exposing the consignment to detention and confiscation under the Insecticides Act, 1968, regardless of whether the CDSCO or NDPS overlay has been satisfied. Confirm the source restriction on the CIB&RC certificate against the bill of lading before cargo is loaded.