Other
Vitamin B2 derivatives, other riboflavin compounds
HSN 2936 23 90 (Vitamin B2 derivatives, other) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence requirements under the Food Safety and Standards Act, 2006, and to Narcotic Drugs and Psychotropic Substances (NDPS) import-certificate conditions under Chapter VII-A of the NDPS Rules, 1985 where the substance is scheduled. The Directorate General of Foreign Trade (DGFT) ITC (HS) policy condition 2 of Chapter 29 applies as an overlay, and mandatory Chapter 29 qualifiers in the import declaration are required under CBIC Circular 23/2023-Cus with effect from 15 October 2023.
- Import Licence from FSSAI
- Registration certificate from CDSCO
- Import certificate from NDPS
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.
- 1Upload all mandatory e-Sanchit documents before filing the bill of entry: FSSAI Import Licence (document code 911001), Registration Certificate for Drugs (document code 101dc1), Import Licence for Drugs (document code 9111dc), Certificate of Analysis — Drug (document code 0010dc), Batch Release Certificate (document code 0030dc), Label of Consignment (document code 0110dc), and Specimen Copy of Label (document code 0110FS). Customs out-of-charge will be withheld until all listed codes are verified in e-Sanchit.CCR mandatory-documents clause · CBIC e-Sanchit document codes 911001, 101dc1, 9111dc, 0010dc, 0030dc, 0110dc, 0110FS
- 2Where the Vitamin B2 derivative falls within a scheduled NDPS substance, obtain an import certificate under Rule 53 of the NDPS Rules, 1985, issued for medical or scientific purposes under Chapter VII-A of those Rules. Imports outside that medical/scientific category are governed by Appendix-I to the ITC (HS) Schedule under ITC (HS) policy condition 2 of Chapter 29.Chapter VII-A and Rule 53 of the NDPS Rules, 1985 · ITC (HS) policy condition 2 to Chapter 29
- 3Include mandatory additional qualifiers in the import declaration for Chapter 29 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. Also ensure compliance with General Note 4(D) of Schedule I of the ITC (HS) 2022 for food-import entry points, and observe the FSSAI rectifiable-labelling regime per CBIC Instruction 09/2023-Cus dated 07-03-2023.CBIC Circular 23/2023-Cus dated 30-09-2023 · General Note 4(D) of ITC (HS) 2022 · CBIC Instruction 09/2023-Cus dated 07-03-2023
The most common error on this tariff line is treating the FSSAI Import Licence as the sole clearance requirement and overlooking the NDPS import-certificate obligation when the specific Vitamin B2 derivative is a scheduled substance. An NDPS-scheduled compound imported without a Rule 53 certificate is liable to seizure and prosecution under the NDPS Act regardless of FSSAI clearance; the two regimes operate independently, and the customs proper officer is required to verify both before granting out-of-charge.