Goods specified in Supplementary Note 5 to this Chapter
Fungicides specified under Chapter 38 Supplementary Note 5
HSN 3808 92 60 covers fungicides specified in Supplementary Note 5 to Chapter 38 and is subject to a mandatory import permit issued by the Central Insecticides Board and Registration Committee (CIB&RC) under the Insecticides Rules, 1971, as a condition of import under policy condition 04 of Chapter 38. Import is additionally constrained to notified ports under Rule 45 of the Insecticides Rules, 1971, and Directorate General of Foreign Trade (DGFT) and Central Board of Indirect Taxes and Customs (CBIC) policy overlays apply at the bill of entry.
- Import permit from CIB&RC
- Registration certificate from CIB&RC
- 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.
- 1Obtain a valid import permit from the secretariat of the Central Insecticides Board and Registration Committee, along with registration for the pesticide, before dispatching the consignment. This permit is mandatory under policy condition 04 of Chapter 38 per DGFT Notification 08/2023 dated 29-05-2023; consignments arriving without it are liable to detention at port.DGFT Notification 08/2023 dated 29-05-2023 · Policy condition 04 of Chapter 38 · Insecticides Rules, 1971
- 2Route the consignment only through the notified places of import for insecticides under Rule 45 of the Insecticides Rules, 1971. Simultaneously, ensure that the mandatory additional qualifiers for CTH 3808 commodities are included in the import declaration, in compliance with para 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023, with effect from 15-10-2023.Rule 45 of the Insecticides Rules, 1971 · CBIC Circular 23/2023-Cus dated 30-09-2023
- 3If the fungicide product contains a substance listed in the NDPS schedule, obtain an import certificate under Rule 53 of the NDPS Rules, 1985 for medical or scientific purposes per Chapter VII-A of those Rules; otherwise, imports of NDPS substances are governed by Appendix-I to the ITC (HS) Schedule under policy condition 2 of Chapter 29. Where import quantities of specified hazardous substances exceed prescribed thresholds, take out a public liability insurance policy as required under S.O. 227(E) dated 24-03-1992.Rule 53 of the NDPS Rules, 1985 · ITC (HS) policy condition 2 of Chapter 29 · S.O. 227(E) dated 24-03-1992
The most prevalent error on this tariff line is filing the bill of entry with the CIB&RC import permit in hand but omitting the mandatory Chapter 38 additional qualifiers in the import declaration required by CBIC Circular 23/2023-Cus. This omission triggers a declaration mismatch at e-Sanchit verification and results in consignment detention even when the substantive PGA clearance is current. Verify both the port-restriction list under Rule 45 and the CBIC qualifier requirements before the vessel departs the origin port.