Other
Other alkaloids, their salts, ethers, esters and derivatives
HSN 2939 80 00 (Other alkaloids and derivatives) is subject to Narcotic Drugs and Psychotropic Substances (NDPS) import controls under Chapter VII-A of the NDPS Rules, 1985: medical and scientific imports require an import certificate under Rule 53, while all other imports are governed by Appendix I to the ITC (HS) Schedule under policy condition 2 of Chapter 29. The Directorate General of Foreign Trade (DGFT) administers the ITC (HS) Restricted-import overlay, and the Central Board of Indirect Taxes and Customs (CBIC) mandates additional Chapter 29 qualifiers in the import declaration with effect from 15 October 2023.
- Import certificate from NDPS
- ITC (HS) Appendix-I declaration from DGFT
- 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.
- 1For imports intended for medical or scientific purposes, obtain an import certificate under Rule 53 of the NDPS Rules, 1985 from the Narcotics Control Bureau before filing the bill of entry. Details of the application procedure are available at http://cbn.nic.in. Imports outside this category must comply with Appendix I to the ITC (HS) Schedule under ITC (HS) policy condition 2 of Chapter 29.Chapter VII-A and Rule 53 of the NDPS Rules, 1985 · ITC (HS) policy condition 2 of Chapter 29
- 2Ensure the import declaration includes all mandatory additional qualifiers for Chapter 29 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023, operative with effect from 15 October 2023. Non-compliance with the qualifier requirement at the bill-of-entry stage attracts examination and detention.CBIC Circular 23/2023-Cus dated 30-09-2023, paras 4.1 and 4.2
The most common error on this tariff line is treating the NDPS import certificate as the sole clearance and overlooking the parallel ITC (HS) Appendix-I restriction for non-medical, non-scientific imports. A consignment outside the Rule 53 medical-scientific category that arrives without a compliant Appendix-I declaration is treated as an unauthorised Restricted-policy import, attracting confiscation and monetary penalty under the Customs Act, 1962 in addition to NDPS enforcement. The Chapter 29 CBIC qualifier obligation applies to both import tracks.