Gibberellic acid
Gibberellic acid, plant-growth regulators
HSN 3808 93 30 (Gibberellic acid) is subject to ITC (HS) import policy conditions 1, 2 and 4 of Chapter 38, administered by the Directorate General of Foreign Trade (DGFT), with import of insecticide-class products restricted to notified ports under Rule 45 of the Insecticides Rules, 1971. Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-Cus mandates additional mandatory qualifiers in import declarations for CTH 3808 with effect from 15 October 2023.
- ITC (HS) policy compliance from DGFT
- Chapter 38 qualifiers declaration from CBIC
- Import permit from notified port authority
- 1Verify compliance with ITC (HS) import policy conditions 1, 2 and 4 of Chapter 38 before filing the bill of entry. Non-compliance with any applicable policy condition renders the consignment liable to detention and Restricted-import enforcement by DGFT.ITC (HS) Import Policy, Chapter 38, conditions 1, 2 and 4
- 2File the import declaration with the mandatory additional qualifiers for CTH 3808 as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus, applicable with effect from 15 October 2023. Declarations for Chapter 28, 29, 32, 39 and CTH 3808 commodities that omit these qualifiers are liable to rejection at the bill-of-entry stage.CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
- 3Route the consignment only through ports notified for insecticide imports under Rule 45 of the Insecticides Rules, 1971. Where the consignment is a formulation, also confirm compliance with CBIC Circular 07/2014-Cus dated 07-03-2014.Rule 45 of the Insecticides Rules, 1971 · CBIC Circular 07/2014-Cus dated 07-03-2014
The most common error on this tariff line is filing the import declaration without the CTH 3808 mandatory qualifiers introduced by CBIC Circular 23/2023-Cus — a defect that surfaces only at the bill-of-entry verification stage and results in outright rejection rather than a rectifiable discrepancy. Gibberellic acid formulations carry an additional compliance layer under Circular 07/2014-Cus that pure-substance importers may overlook; confirm whether the imported goods qualify as a formulation before filing.