Other
Organic composite solvents, thinners and paint or varnish removers
HSN 3814 00 19 (organic composite solvents and thinners, other) is subject to the Ministry of Environment, Forest and Climate Change (MEFCC) regulatory framework, including the Ozone Depleting Substances (Regulation and Control) Rules, 2000 and the Hazardous Waste (Management and Transboundary Movement) Rules, 2016. The Directorate General of Foreign Trade (DGFT) classifies import under this tariff item as Free per DGFT Notification 44/2025-26 dated 15-10-2025, subject to ITC (HS) policy conditions 1, 2, 3, 5 and 6 of Chapter 38.
- ODS compliance declaration from MEFCC
- Insurance policy from insurer
- ITC (HS) policy compliance from DGFT
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade.
- 1Where the consignment contains ozone depleting substances, confirm compliance with policy conditions 3, 5 and 6 of Chapter 38 of the ITC (HS) and the Ozone Depleting Substances (Regulation and Control) Rules, 2000 as amended. Non-compliant ODS imports are liable to seizure and confiscation under the Environment (Protection) Act, 1986.ITC (HS) Chapter 38, policy conditions 3, 5 and 6 · Ozone Depleting Substances (Regulation and Control) Rules, 2000
- 2Where the import involves specified hazardous substances exceeding the prescribed quantities, the owner must take out a Public Liability Insurance policy before clearance, as required under the Public Liability Insurance Act, 1991. Reference S.O. 227(E) dated 24-03-1992 issued by MoEF for the applicable thresholds and conditions.S.O. 227(E) dated 24-03-1992 · Public Liability Insurance Act, 1991
- 3Where the goods constitute waste, confirm compliance with para 8(b) of the General Notes to the ITC (HS) import policy and Rules 12 and 13 of the Hazardous Waste (Management and Transboundary Movement) Rules, 2016. Also verify compliance with ITC (HS) policy conditions 1 and 2 of Chapter 38 and para 8(a) of the General Notes.ITC (HS) General Notes para 8(a) and 8(b) · Hazardous Waste (Management and Transboundary Movement) Rules, 2016, Rules 12 and 13
The most common error on this tariff line is filing under the Free import status without screening the specific formulation for ozone depleting substance content or hazardous-waste classification — both of which trigger independent MEFCC-overlay obligations regardless of the general ITC (HS) Free status. A consignment that is Free under DGFT Notification 44/2025-26 may simultaneously attract ODS policy conditions and compulsory Public Liability Insurance, and absence of either at the bill-of-entry stage results in detention and ground rent pending documentary rectification.