Insulin and its salts
Insulin and its salts for medical or scientific use
HSN 2937 12 00 (Insulin and its salts) is subject to import certificate requirements under Rule 53 of the Narcotic Drugs and Psychotropic Substances Rules, 1985, administered by the Narcotic Drugs and Psychotropic Substances (NDPS) authority, for imports intended for medical and scientific purposes under Chapter VII-A of those Rules. Imports outside that medical-and-scientific carve-out are governed by Appendix-I to the ITC (HS) Schedule under policy condition 2 to Chapter 29 administered by the Directorate General of Foreign Trade (DGFT). Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-Cus dated 30-09-2023 mandates additional qualifiers in the import declaration for all Chapter 29 commodities.
- Import certificate from NDPS
- Registration certificate from CDSCO
- Import licence for drugs from DGFT
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.
- 1Obtain an import certificate under Rule 53 of the Narcotic Drugs and Psychotropic Substances Rules, 1985 before shipment, confirming the import falls within the medical and scientific purposes category of Chapter VII-A. Upload this certificate in e-Sanchit; consignments without a valid import certificate cannot obtain out-of-charge.Rule 53 and Chapter VII-A of the NDPS Rules, 1985 · ITC (HS) policy condition 2 to Chapter 29
- 2Ensure the following documents are uploaded in e-Sanchit at the bill of entry stage before out-of-charge: Certificate of Analysis (drug) [0010dc], Batch Release Certificate [0030dc], Label of Consignment [0110dc], Registration Certificate (drugs) [101dc1], and Import Licence for drugs [9111dc].CBIC e-Sanchit document codes 0010dc, 0030dc, 0110dc, 101dc1, 9111dc
- 3Include the 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, with effect from 15 October 2023. Non-compliance with the qualifier requirement attracts detention of the bill of entry.CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
The most common error on this tariff line is filing under the NDPS medical-and-scientific carve-out without first confirming that the importing entity holds a current drug registration certificate and import licence covering insulin specifically. The NDPS import certificate and the CDSCO drug registration are parallel, independent requirements: a valid NDPS certificate does not substitute for the drug registration under the drugs regime, and a missing [101dc1] or [9111dc] upload in e-Sanchit will trigger detention and demurrage even where the NDPS certificate is in order.