Other
Organic composite solvents, thinners and paint or varnish removers
HSN 3814 00 29 (organic composite solvents, thinners, and prepared paint or varnish removers) is subject to oversight by the Ministry of Environment, Forest and Climate Change (MEFCC) under the Ozone Depleting Substances (Regulation and Control) Rules, 2000, the Hazardous Waste (Management and Transboundary Movement) Rules, 2016, and the Public Liability Insurance Act, 1991. The Directorate General of Foreign Trade (DGFT) classifies import as Free under DGFT Notification 44/2025-26, subject to ITC (HS) policy conditions 1, 2, 3, 5, and 6 of Chapter 38.
- ODS compliance declaration from MEFCC
- Hazardous waste permit from MEFCC
- PLI insurance certificate from insurer
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade.
- 1Verify whether the solvent formulation contains any ozone-depleting substance (ODS) listed under the Ozone Depleting Substances (Regulation and Control) Rules, 2000. ODS-bearing imports are subject to ITC (HS) policy conditions 3, 5, and 6 of Chapter 38 and require prior approval from MEFCC before the bill of entry is filed.Ozone Depleting Substances (Regulation and Control) Rules, 2000 · ITC (HS) Chapter 38, policy conditions 3, 5 and 6
- 2Where the consignment constitutes or contains hazardous waste, ensure compliance with Rules 12 and 13 of the Hazardous Waste (Management and Transboundary Movement) Rules, 2016, and confirm the import is consistent with General Note 8(b) of the ITC (HS) import policy. Non-compliant waste consignments are liable to re-export or confiscation.Rules 12 and 13, Hazardous Waste (Management and Transboundary Movement) Rules, 2016 · General Note 8(b), ITC (HS) Import Policy
- 3Where the imported quantity of a specified hazardous substance exceeds the threshold prescribed under the Public Liability Insurance Act, 1991, obtain an insurance policy covering public liability before taking delivery. Reference S.O. 227(E) dated 24-03-1992 issued by MoEF for the list of specified substances and quantity thresholds.Public Liability Insurance Act, 1991 · S.O. 227(E) dated 24-03-1992 (MoEF) · ITC (HS) Chapter 38, policy conditions 1 and 2
The most frequent error on this tariff line is importing a multi-component solvent blend without screening the formulation against the ODS schedule: a single ODS-listed constituent in the mixture brings the entire consignment within the restricted-approval regime under policy conditions 3, 5, and 6 of Chapter 38, even though the headline ITC status is Free under DGFT Notification 44/2025-26. Consignments detained for ODS non-disclosure are subject to seizure and prosecution under the Environment (Protection) Act, 1986, in addition to Customs penalties.