Other
Other alkaloids, their salts, ethers, esters and derivatives
HSN 2939 79 00 covers residual alkaloids and their derivatives subject to dual primary regulation: the Narcotic Drugs and Psychotropic Substances (NDPS) framework under the NDPS Rules, 1985 applies where the substance is a listed narcotic or psychotropic, and the Central Insecticides Board and Registration Committee (CIB&RC) registration and permit regime under the Insecticides Act, 1968 applies where the substance figures in the Insecticides Schedule. The Directorate General of Foreign Trade (DGFT) ITC (HS) policy condition 2 to Chapter 29 and Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-Cus mandatory Chapter 29 qualifiers apply as additional clearance requirements.
- Import certificate from NDPS
- Registration and permit from CIB&RC
- Chapter 29 qualifiers from CBIC
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.
- 1Identify whether the specific alkaloid or derivative falls within the NDPS scheduled-substance list (including DMT, mescaline, psilocybine, mephedrone, methcathinone, α-PVP, and listed analogues). If so, obtain an import certificate under Chapter VII-A of the NDPS Rules, 1985 for medical or scientific use; imports for other use must comply with ITC (HS) policy condition 2 to Chapter 29.NDPS Rules, 1985 · Chapter VII-A · ITC (HS) policy condition 2 to Chapter 29
- 2Where the substance figures in the Schedule to the Insecticides Act, 1968, obtain registration and an import permit from the secretariat of the Central Insecticides Board and Registration Committee before shipment. Import is permitted only at restricted places of import as notified under Rule 45 of the Insecticides Rules, 1971.Insecticides Act, 1968 · Rule 45 of the Insecticides Rules, 1971
- 3File the bill of entry with mandatory additional qualifiers for Chapter 29 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus with effect from 15-10-2023. Where import of specified hazardous substances exceeds the prescribed threshold quantities, take out a public liability insurance policy under the provisions of the PLI Act, 1991 per S.O. 227(E) dated 24-03-1992.CBIC Circular 23/2023-Cus dated 30-09-2023 · S.O. 227(E) dated 24-03-1992
The most common error on this tariff line is importing an alkaloid derivative without first confirming whether the specific compound — or a salt or preparation of it — is a scheduled NDPS substance: the NDPS list includes not only parent compounds such as psilocybine and mescaline but also structural analogues such as 4-methylethcathinone and α-pyrrolidinovalerophenone. Presenting a general organic-chemistry import licence at the bill of entry does not discharge the NDPS import-certificate requirement, and consignments lacking the Chapter VII-A certificate are liable to seizure and criminal liability under the Narcotic Drugs and Psychotropic Substances Act, 1985.