Other
Vitamin B12 derivatives, other than standard cyanocobalamin
HSN 2936 26 90 (Vitamin B12 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 controls under Chapter VII-A of the NDPS Rules, 1985, where the substance qualifies as a scheduled NDPS. Directorate General of Foreign Trade (DGFT) ITC (HS) policy condition 2 of Chapter 29 governs non-medical NDPS imports, and Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-Cus mandates Chapter 29 additional qualifiers in import declarations effective 15 October 2023.
- Import Licence from FSSAI
- Import certificate from NDPS
- Registration certificate from CDSCO
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: Certificate of Analysis — Drug (document code 0010dc), Batch Release Certificate (0030dc), Label of Consignment (0110dc), Specimen Copy of Label (0110fs), Registration Certificate for Drugs (101dc1), FSSAI Import Licence (911001), and Import Licence for Drugs (9111dc). Customs proper officer will verify upload of each code before granting out-of-charge.CCR e-Sanchit document codes 0010dc, 0030dc, 0110dc, 0110fs, 101dc1, 911001, 9111dc · FSSAI Import Licence requirement
- 2Where the Vitamin B12 derivative is a scheduled NDPS substance, obtain an import certificate under Rule 53 of the NDPS Rules, 1985 for medical or scientific purposes under Chapter VII-A. Imports outside the medical/scientific category are governed by Appendix-I of the ITC (HS) Schedule under DGFT policy condition 2 of Chapter 29.NDPS Rules, 1985 Rule 53 · ITC (HS) policy condition 2 to Chapter 29
- 3Include mandatory additional qualifiers in the import declaration for all Chapter 29 commodities as required by CBIC Circular 23/2023-Cus, paragraphs 4.1 and 4.2, effective 15 October 2023. Ensure compliance with General Note 4(D) of Schedule I of the ITC (HS) 2022 for designated food-import entry points.CBIC Circular 23/2023-Cus dated 30-09-2023 · General Note 4(D) of Schedule I, ITC (HS) 2022
The most common error on this tariff line is treating the FSSAI Import Licence as the sole clearance and overlooking the NDPS import-certificate requirement where the specific derivative is a scheduled substance. A consignment arriving with an FSSAI licence but without the NDPS Rule 53 import certificate — where the substance is scheduled — will be detained, and NDPS enforcement operates independently of and in addition to food-safety clearance. The Chapter 29 additional-qualifier obligation under CBIC Circular 23/2023-Cus applies regardless of whether the NDPS pathway is engaged.