Other

Other glycosides, their salts, ethers, esters and derivatives

NDPS CLEARANCE

HSN 2938 90 90 (Other glycosides and their derivatives) is subject to import controls under the Narcotic Drugs and Psychotropic Substances (NDPS) regime, requiring an import certificate under Rule 53 of the NDPS Rules, 1985 for substances imported for medical or scientific purposes. Imports of NDPS-scheduled substances outside the medical and scientific 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 Chapter 29 chemical qualifiers in the import declaration are required under CBIC Circular 23/2023-Cus with effect from 15 October 2023.

What this is

HSN code

2938 90 90

Chapter

29 · Organic chemicals

Primary regulator

NDPS · NDPS Rules, 1985 (Chapter VII-A, Rule 53) and ITC (HS) policy condition 2 of Chapter 29

Customs documentation

Import certificate from NDPS
Registration certificate from CDSCO
Chapter 29 qualifiers from CBIC

Applicable Partner Government Agencies

NDPSNDPS·Narcotics Control Bureau

Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.

Compliance steps

1
For substances imported for medical or scientific purposes, obtain an import certificate under Rule 53 of the NDPS Rules, 1985 from the Central Bureau of Narcotics before shipment. For substances outside that category, verify whether the substance appears in Appendix-I to the ITC (HS) Schedule and confirm compliance with ITC (HS) policy condition 2 of Chapter 29.
Chapter VII-A of the NDPS Rules, 1985 · Rule 53 of the NDPS Rules, 1985 · ITC (HS) policy condition 2 of Chapter 29
2
Upload the full mandatory document set in e-Sanchit before the bill of entry is given 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). Any missing document results in the consignment being held pending PGA NOC.
CBIC e-Sanchit mandatory document codes: 0010dc, 0030dc, 0110dc, 101dc1, 9111dc
3
Ensure 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, operative from 15 October 2023. Non-compliance with the qualifier requirement constitutes a declaration defect and attracts customs examination and potential detention.
CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2

A word of counsel

The most common error on this tariff line is treating the drug-registration and drug-import-licence documents as the entirety of the compliance burden and overlooking the NDPS import certificate under Rule 53, which is a separate, pre-shipment obligation for any scheduled narcotic or psychotropic substance. A consignment arriving with a full CDSCO drug-registration file but without the Rule 53 NDPS import certificate is liable to seizure under the NDPS Act, 1985 irrespective of the drug-licensing status. Confirm whether the specific glycoside derivative falls within the NDPS Scheduled substances list before filing the purchase order.

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Frequently asked

Does HSN 2938 90 90 require BIS certification?

No, residual glycoside derivatives under this tariff line are not within the BIS Quality Control Order regime. Import is governed by the NDPS Rules, 1985 for scheduled narcotic and psychotropic substances, with the ITC (HS) policy condition 2 of Chapter 29 administered by DGFT applying as the broader policy overlay.

Which e-Sanchit document codes are mandatory at the bill of entry for this HSN?

Five documents must be uploaded in e-Sanchit 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).

When does the NDPS import certificate under Rule 53 apply, and what is the consequence of importing without it?

The Rule 53 import certificate is required whenever the glycoside derivative is a scheduled narcotic or psychotropic substance imported for medical or scientific purposes under Chapter VII-A of the NDPS Rules, 1985; importing a scheduled substance without this certificate exposes the consignment to seizure and the importer to criminal liability under the NDPS Act, 1985.

Last verified against gazette notifications: 2026-05-16. Source: NDPS / DGFT / CBIC / Indian Customs CUSDATA.