Cortisone, hydrocortisone, prednisone (dehydrocortisone) and prednisolone (dehydrohydrocortisone)
Corticosteroid hormones for medical and scientific use
HSN 2937 21 00 (cortisone, hydrocortisone, prednisone and prednisolone) is subject to Narcotic Drugs and Psychotropic Substances (NDPS) import controls under Chapter VII-A of the NDPS Rules, 1985, requiring an import certificate under Rule 53 before the consignment may enter India. The Directorate General of Foreign Trade (DGFT) ITC (HS) policy condition 2 of Chapter 29 governs imports outside the medical and scientific purpose track, and Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-Cus mandates additional Chapter 29 qualifiers in the import declaration.
- Import certificate from NDPS
- Registration certificate from CDSCO
- Import licence for drugs from CDSCO
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 NDPS Rules, 1985 from the Central Bureau of Narcotics (cbn.nic.in) before shipment. Imports for medical and scientific purposes must proceed under the special provisions of Chapter VII-A of the NDPS Rules; consignments without a valid import certificate are liable to seizure at the port of entry.Rule 53, Chapter VII-A of the NDPS Rules, 1985 · ITC (HS) policy condition 2, Chapter 29
- 2Upload all mandatory documents in e-Sanchit before filing the bill of entry: Certificate of Analysis – Drug (0010dc), Batch Release Certificate (0030dc), Label of Consignment (0110dc), Registration Certificate – Drugs (101dc1), and Import Licence for Drugs (9111dc). The proper officer will verify these uploads before granting out-of-charge.CBIC CCR e-Sanchit mandate · document codes 0010dc, 0030dc, 0110dc, 101dc1, 9111dc
- 3Ensure the import declaration includes the mandatory additional qualifiers for Chapter 29 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus, applicable with effect from 15 October 2023. Non-compliance with the qualifier requirement triggers a declaration defect and may result in consignment detention pending re-filing.CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
The most common error on this tariff line is treating the drug-registration and import-licence documents as sufficient while omitting the NDPS Rule 53 import certificate — which is a separate pre-shipment requirement issued by the Central Bureau of Narcotics, independent of the CDSCO drug-registration track. An import certificate that has expired or does not specify the correct substance and quantity will not satisfy the NDPS overlay even where all five e-Sanchit document codes are duly uploaded; the NDPS defect is treated as a substantive violation, not a rectifiable documentation gap.