First-aid boxes and kits
First-aid boxes and kits, pharmaceutical goods
HSN 3006 50 00 (First-aid boxes and kits) falls within Chapter 30 pharmaceutical goods and is subject to customs documentation controls administered by the Central Board of Indirect Taxes and Customs (CBIC) at the bill-of-entry stage. Three mandatory documents — Certificate of Analysis, Batch Release Certificate, and consignment label — must be uploaded in e-Sanchit before out-of-charge is granted.
- Certificate of Analysis from manufacturer
- Batch Release Certificate from manufacturer
- Consignment label declaration to CBIC
- 1Obtain a Certificate of Analysis covering the drug components within the first-aid kit and a Batch Release Certificate for the consignment. Both documents must be uploaded in e-Sanchit under document codes 0010dc and 0030dc respectively before the bill of entry is filed.CBIC e-Sanchit mandatory document requirement · document codes 0010dc and 0030dc
- 2Upload the consignment label (document code 0110dc) in e-Sanchit and ensure the label conforms to pharmaceutical labelling requirements. The proper officer will verify all three mandatory documents — 0010dc, 0030dc, and 0110dc — before granting out-of-charge.CBIC e-Sanchit mandatory document requirement · document code 0110dc
The most common error on this tariff line is treating first-aid kits as general merchandise and omitting the Certificate of Analysis and Batch Release Certificate on the grounds that the kit contains only assembled consumer items rather than scheduled drugs. Chapter 30 Note 4 classifies first-aid boxes and kits as pharmaceutical goods regardless of constituent composition; customs verification at e-Sanchit will flag any bill of entry where 0010dc or 0030dc is absent, resulting in detention and demurrage until the documents are uploaded.