Paper impregnated or coated with insecticide such as D.D.T. coated paper
Insecticide-impregnated or coated paper (DDT coated paper)
HSN 3808 91 92 (Paper impregnated or coated with insecticide such as D.D.T. coated paper) is subject to Central Drugs Standard Control Organisation (CDSCO) registration requirements under G.S.R. 102(E) dated 11-02-2020 issued by the Ministry of Health and Family Welfare (MOHFW), where the product qualifies as a listed medical device. Import is also governed by ITC (HS) policy conditions 1, 2, 4 and 7 of Chapter 38 administered by the Directorate General of Foreign Trade (DGFT), with import permitted only through restricted places notified under Rule 45 of the Insecticides Rules, 1971.
- Registration certificate from CDSCO
- Import declaration from DGFT
- Chapter 38 qualifiers from CBIC
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.
- 1Confirm whether the insecticide-coated paper falls within the medical devices listed in G.S.R. 102(E) dated 11-02-2020. If so, obtain the requisite CDSCO registration and ensure all conditions stipulated in that notification, including importer and foreign-manufacturer registration, are satisfied before the bill of entry is filed.G.S.R. 102(E) dated 11-02-2020 issued by Ministry of Health and Family Welfare · CDSCO registration conditions
- 2Ensure the consignment enters only through places notified for insecticide imports under Rule 45 of the Insecticides Rules, 1971, and confirm compliance with ITC (HS) policy conditions 1, 2, 4 and 7 of Chapter 38. For formulation imports, apply the procedural requirements of CBIC Circular 07/2014-Cus dated 07-03-2014.Rule 45 of the Insecticides Rules, 1971 · DGFT Notification 45/2025-26 dated 15-10-2025 · CBIC Circular 07/2014-Cus dated 07-03-2014
- 3Include mandatory additional qualifiers in the import declaration for goods under CTH 3808 as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023, with effect from 15-10-2023. Non-compliance with mandatory qualifier requirements at the bill-of-entry stage results in consignment detention pending amendment.CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
The most common error on this tariff line is failing to determine at the purchase-order stage whether the specific insecticide-coated paper product is captured under G.S.R. 102(E) dated 11-02-2020 as a listed medical device. Importers who treat the product solely as a chemical commodity and omit CDSCO registration face detention at the port of entry and potential confiscation; equally, the Chapter 38 mandatory qualifier requirement under CBIC Circular 23/2023-Cus is frequently overlooked, causing bill-of-entry amendment delays that attract demurrage and ground rent.