Other
Other fungicides, herbicides and similar agrochemical preparations
HSN 3808 69 00 (Other agrochemical preparations under Chapter 38) is subject to ITC (HS) import policy conditions 1, 2 and 4 of Chapter 38 administered by the Directorate General of Foreign Trade (DGFT), and import of insecticide formulations is restricted to notified ports under Rule 45 of the Insecticides Rules, 1971. Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-Cus dated 30-09-2023 imposes mandatory additional qualifiers in import declarations for all goods under CTH 3808 with effect from 15 October 2023.
- ITC (HS) policy compliance from DGFT
- Chapter 38 qualifiers from CBIC
- Port-restriction compliance from CBIC
- 1Verify that the import satisfies ITC (HS) policy conditions 1, 2 and 4 of Chapter 38 before filing the bill of entry. Where the consignment comprises insecticide formulations, confirm that the port of import is among those notified under Rule 45 of the Insecticides Rules, 1971; consignments arriving at non-notified ports are liable to detention and refusal of out-of-charge.ITC (HS) policy conditions 1, 2 and 4, Chapter 38 · Rule 45 of the Insecticides Rules, 1971
- 2Include the mandatory additional qualifiers in the import declaration for CTH 3808 as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. This requirement is operative with effect from 15 October 2023; declarations filed without the prescribed qualifiers are treated as deficient and attract customs query or assessment delay.CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
- 3Where the consignment is of formulations, ensure compliance with CBIC Circular 07/2014-Cus dated 07-03-2014 governing clearance procedures for imported formulations under Chapter 38. Upload all supporting documents in e-Sanchit prior to filing the bill of entry.CBIC Circular 07/2014-Cus dated 07-03-2014
The most common error on this tariff line is treating the Chapter 38 mandatory-qualifier requirement as a formality and submitting an import declaration without the precise additional qualifiers for CTH 3808. Since 15 October 2023, CBIC system validation flags declarations lacking these qualifiers under paragraphs 4.1 and 4.2 of Circular 23/2023-Cus, causing assessment holds that generate demurrage and ground rent. The port-of-import restriction for insecticide formulations under Rule 45 of the Insecticides Rules, 1971 is a separate and concurrent obligation — a declarant who satisfies the qualifiers requirement but routes through a non-notified port still faces consignment detention.