Other
Other sulphonamides (residual sulphonamide active pharmaceutical ingredients)
HSN 2935 90 90 (Other sulphonamides) is subject to Central Insecticides Board and Registration Committee (CIB&RC) registration and import permit under the Insecticides Act, 1968 and Insecticides Rules, 1971, where the substance falls within the Schedule to that Act. Narcotic Drugs and Psychotropic Substances (NDPS) import-certificate conditions under Chapter VII-A of the NDPS Rules, 1985 and a Minimum Import Price (MIP) condition on sulphadiazine API until 30 September 2026 under DGFT Notification 41/2025-26 apply as additional overlays.
- Registration certificate from CIB&RC
- Import permit from CIB&RC
- Import certificate from NDPS
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.
- 1If the sulphonamide substance falls within 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. Import of scheduled insecticides is permitted only at the ports specified under Rule 45 of the Insecticides Rules, 1971.Insecticides Act, 1968 · Rule 45 of the Insecticides Rules, 1971
- 2Where the substance is an NDPS-listed compound, obtain an import certificate under Rule 53 of the NDPS Rules, 1985 before the consignment is dispatched. Imports outside the medical and scientific purpose category of Chapter VII-A of the NDPS Rules, 1985 are governed by Appendix-I to the ITC (HS) Schedule per ITC (HS) policy condition 2 to Chapter 29.Rule 53 of the NDPS Rules, 1985 · ITC (HS) policy condition 2 to Chapter 29
- 3Upload mandatory documents — certificate of analysis for drugs (0010dc), batch release certificate (0030dc), label of consignment (0110dc), registration certificate for drugs (101dc1), and import licence for drugs (9111dc) — in e-Sanchit before filing the bill of entry. Ensure compliance with the Chapter 29 mandatory additional qualifiers in import declarations per CBIC Circular 23/2023-Cus dated 30-09-2023, with effect from 15 October 2023.CBIC Circular 23/2023-Cus dated 30-09-2023 · e-Sanchit document codes 0010dc, 0030dc, 0110dc, 101dc1, 9111dc
The most common error on this tariff line is treating import as unconditionally free because the ITC (HS) base status is 'free' under DGFT Notification 41/2025-26, while overlooking the three concurrent sub-regime traps: (a) the MIP of ₹1,774 per kg on sulphadiazine API until 30 September 2026, which applies to all importers except AA/EOU/SEZ units — and even for those, only where the input is not sold into the Domestic Tariff Area; (b) the CIB&RC scheduled-pesticide carve-out, which converts what appears to be a free-import organic chemical into a Restricted-regime consignment the moment it falls within the Insecticides Act Schedule; and (c) the NDPS overlay, which imposes a separate certificate regime independent of the CIB&RC and DGFT tracks.