SUGARS, CHEMICALLY PURE, OTHER THAN SUCROSE, LAC-TOSE, MALTOSE, GLUCOSE AND FRUCTOSE; SUGAR ETHERS, SUGAR ACETALS AND SUGAR ESTERS, AND THEIR SALTS, OTHER THAN PRODUCTS OF HEADINGS 2937, 2938 OR 2939

Chemically pure sugars, sugar ethers, sugar acetals and esters

NDPS CLEARANCE

HSN 2940 00 00 (Chemically pure sugars, sugar ethers, sugar acetals and sugar esters) is subject to Narcotic Drugs and Psychotropic Substances (NDPS) import-certificate requirements under Chapter VII-A and Rule 53 of the NDPS Rules, 1985, where the substance falls within the NDPS scheduled list. Imports outside the medical and scientific purposes 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). Central Board of Indirect Taxes and Customs (CBIC) mandatory Chapter 29 qualifier declarations apply at the bill-of-entry stage.

What this is

HSN code

2940 00 00

Chapter

29 · Organic chemicals

Primary regulator

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

Customs documentation

Import certificate from NDPS
Chapter 29 qualifiers from CBIC
ITC (HS) policy declaration from DGFT

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
Where the substance to be imported is a scheduled NDPS substance, obtain an import certificate under Rule 53 of the NDPS Rules, 1985, as per Chapter VII-A of those Rules, before filing the bill of entry. Details of the certificate procedure are available at the Central Bureau of Narcotics (cbn.nic.in).
Rule 53 and Chapter VII-A of the NDPS Rules, 1985 · ITC (HS) policy condition 2 to Chapter 29
2
For imports not falling under the medical and scientific purposes category, confirm the substance's status under Appendix-I to the ITC (HS) Schedule before shipment. Imports of non-exempted NDPS substances outside the Rule 53 route are not permitted under the ITC (HS) Restricted-import overlay. Note: NDPS requirements do not apply to remdesivir injection, remdesivir API, and beta-cyclodextrin (SBEbCD).
ITC (HS) policy condition 2 to Chapter 29 · NDPS Rules, 1985, Appendix-I
3
Ensure mandatory additional qualifiers are declared in the import declaration for Chapter 29 commodities, as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023, with effect from 15 October 2023. Non-compliance with qualifier requirements exposes the consignment to detention at the customs station.
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 assuming that a substance's classification under HSN 2940 00 00 as a chemically pure sugar or sugar ester automatically places it outside the NDPS regime. Whether the NDPS import-certificate requirement under Rule 53 is triggered depends on whether the specific substance appears on the NDPS scheduled list — and that determination must be made substance-by-substance before the purchase order is placed. Filing without the Rule 53 certificate where one is required results in seizure and criminal liability under the Narcotic Drugs and Psychotropic Substances Act, 1985.

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Frequently asked

Does HSN 2940 00 00 require BIS certification?

No, chemically pure sugars and their ethers, acetals and esters are not within the BIS Quality Control Order regime. Import is governed by the NDPS Rules, 1985 for scheduled substances and by the ITC (HS) policy condition 2 of Chapter 29 administered by the Directorate General of Foreign Trade.

Are remdesivir and beta-cyclodextrin exempt from the NDPS import-certificate requirement under this HSN?

Yes. Remdesivir injection, remdesivir API, and beta-cyclodextrin (SBEbCD) are expressly carved out from the NDPS import-certificate instructions applicable to this tariff line, as noted in the operative CCR for HSN 2940 00 00.

What happens if the mandatory Chapter 29 qualifiers are omitted from the import declaration?

Omission of the mandatory additional qualifiers required under CBIC Circular 23/2023-Cus dated 30-09-2023 renders the import declaration non-compliant, exposing the consignment to detention and examination by the proper officer at the customs station.

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