Digitalis glycosides
Digitalis glycosides for medical and scientific use
HSN 2938 90 20 (Digitalis glycosides) 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 shipment. Imports outside the medical and scientific purpose category are governed by Appendix-I to the ITC (HS) Schedule under policy condition 2 of Chapter 29, administered by the Directorate General of Foreign Trade (DGFT). Mandatory additional qualifiers in the import declaration are required under Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-Cus dated 30-09-2023 with effect from 15 October 2023.
- Import certificate from NDPS
- Import licence for drugs from CDSCO
- Registration certificate 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 for imports under the medical and scientific purpose special provision in Chapter VII-A. Details and the application portal are available at cbn.nic.in. Imports not covered by this category must comply with Appendix-I to the ITC (HS) Schedule under ITC (HS) policy condition 2 of Chapter 29.Rule 53 and Chapter VII-A of the NDPS Rules, 1985 · ITC (HS) policy condition 2 of Chapter 29
- 2Ensure that all five mandatory documents are uploaded 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 verifies these before granting out-of-charge.CCR 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, applicable with effect from 15 October 2023. Non-compliance results in the bill of entry being held for examination.CBIC Circular 23/2023-Cus dated 30-09-2023, Paragraphs 4.1 and 4.2
The most common error on this tariff line is uploading only the drug-registration and import-licence documents while omitting the NDPS import certificate under Rule 53 — the two regimes are concurrent, not alternative. Even where CDSCO drug documentation is complete, the absence of the NDPS certificate renders the consignment liable to detention and seizure under the NDPS Act; and separately, failure to include Chapter 29 mandatory qualifiers per CBIC Circular 23/2023-Cus triggers examination and demurrage independently of PGA clearance status.