| 3808 |
w.e.f. 1 May 2023
- after tariff item 3808 91 37 and the entries relating thereto, the following inserted;
“--- Goods specified in Supplementary Note 1 and 2 to this Chapter :
3808 91 41 ---- Goods specified in Supplementary Note 1 to this Chapter kg. 10% -
3808 91 42 ---- Goods specified in Supplementary Note 2 to this Chapter kg. 10% -
--- Goods specified in Supplementary Note 3 and 4 to this Chapter :
3808 91 51 ---- Goods specified in Supplementary Note 3 to this Chapter kg. 10% -
3808 91 52 ---- Goods specified in Supplementary Note 4 to this Chapter kg. 10% -”
- after tariff item 3808 92 50 and the entries relating thereto, the following inserted;
“3808 92 60 --- Goods specified in Supplementary Note 5 to this Chapter kg. 10% -
3808 92 70 --- Goods specified in Supplementary Note 6 to this Chapter kg. 10% -”
- after tariff item 3808 93 50 and the entries relating thereto, the following inserted;
“--- Goods specified in Supplementary Note 7 and 8 to this Chapter :
3808 93 61 ---- Goods specified in Supplementary Note 7 to this Chapter kg. 10% -
3808 93 62 ---- Goods specified in Supplementary Note 8 to this Chapter kg. 10% -
--- Goods specified in Supplementary Note 9 and 10 to this Chapter :
3808 93 71 ---- Goods specified in Supplementary Note 9 to this Chapter kg. 10% -
3808 93 72 ---- Goods specified in Supplementary Note 10 to this Chapter kg. 10% -”
[Clause 135(c) of Finance Act 2023]
|
| Sub-Heading 380850 substituted by Finance Act 2016 |
| Basic Duty Exemption |
| IGST in this Heading |
| Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products [other than bio-pesticides mentioned against S. No. 78A of schedule -II]
[SNo 87 in Sch III of Ntfn 01-IGST/28.06.2017] |
| The following Bio-pesticides, namely -
1. Bacillus thuringiensis var. israelensis
2. Bacillus thuringiensis var. kurstaki
3. Bacillus thuringiensis var. galleriae
4. Bacillus sphaericus
5. Trichoderma viride
6. Trichoderma harzianum
7. Pseudomonas fluoresens
8. Beauveriabassiana
9. NPV of Helicoverpaarmigera
10. NPV of Spodopteralitura
11. Neem based pesticides
12. Cymbopogan
[SNo 78A in Sch II of Ntfn 01-IGST/28.06.2017] |
| Anti-Subsidy of 9.52% Notified on Atrazine Technical from China - 03-CVD/17.09.2019. See Chapter end for details. |
| *Import Policy: Free-If registered and not prohibited for import under Insecticides Act, 1968 and formulations thereof. |
| **Restricted – Import permitted as per policy condition 3 and 5 of Chapter 38:
Policy Condition 3: Import is permitted by actual users against a license from a country which is a party to the “Montreal Protocol on Substances that Deplete the Ozone Layer”. List of countries which are parties to the Montreal Protocol (details can be accessed from website: www.unep.org/ozone) is in Appendix IV to this Schedule. However, import from countries, which are not parties to the Montreal Protocol is ‘Prohibited’.
Policy Condition 5: The Importer shall, for, each import consignment, submit a copy of the Bill of Entry within 30 days to the Ozone Cell, Ministry of Environment, Forest and Climate Change, New Delhi.
***Policy Condition - 3808 91 41; 3808 91 42; 3808 91 51; 3808 91 52; 3808 92 60; 3808 92 70; 3808 93 61; 3808 93 62; 3808 93 71; 3808 93 72: Import shall be subject to an import permit issued by Central Insecticides Board & Registration Committee under Ministry of Agriculture as per Policy Condition 04 of the Chapter.
[08-Ntfn/29.05.2023 Policy Condition Inserted]
|
| @38089390 – Free – (a) If registered and not prohibited for import under Insecticides Act, 1968 and formulations hereof.
(b) Import of 'Glufosinate and its salts' (Purity- Minimum 95% w/w) is “Prohibited” for ClF value below Rs. 1289/- per Kg.
(c) However, import of 'Glufosinate and its salts' is "Free" for CIF value of Rs. 1289/- or above per Kg.
(d) The said policy condition shall be reviewed after a period of one year w.e.f. the date of publication of Notification No. 58/2023 dated 23.01.2024.
[DGFT Notification No. 14 /2024-25 dated 03.06.2024 – 'Glufosinate and its Salts' (Purity- Minimum 95% w/w) “Prohibited” for CIF Value below Rs. 1289/- per Kg, Insecticides Act Barrier must be Crossed]
['Glufosinate Technical'* [IUPAC Name : 2-amino-4-[hydorxy9methyl) phosphoryl] butanoic acid ] (Purity - Minimum 95% w/w) [CAS No. 51276-47-2 - Amended by DGFT Notification No. 58/2023 dated 23 January, 2024- The import policy of 'Glufosinate Technical' under ITC (HS) Code 38089390 is revised from "Free" to "Prohibited". However, import shall be free if CIF value is Rs. 1289/- or above per Kg. This will be effective from 25.01.2024.] |
| Policy Conditions for 3808: Under Section [9] of the Insecticides Act, 1968 all chemicals intended to be used as insecticides, rodenticides, fungicides, herbicides etc. [referred to as ‘insecticides’ under the Act] require mandatory registration for import. In cases, where the ‘insecticide’ is imported for non-insecticidal purpose, an import permit is necessary from the Registration Committee under the Department of Agriculture and Cooperation. The Registration Committee while granting registration or a permit for import of an insecticide spells out the conditions for import which inter alia, may include reference to the source of import. No ‘insecticide’ can be imported from a source other than that specified on the certificate of registration or the permit, as the case may be. In addition, the Registration Committee may issue regulatory guidelines from time to time with respect to safety, efficacy, quality etc. which warrant full compliance from importers. |
| Places at which the insecticides may be imported
No insecticides shall be imported into India except through one of the following places, namely: -
Inland Container Depot, Gurugram (Gurgaon), Haryana, Chennai Port, Jawaharlal Nehru Port and Mumbai Port (Mumbai), in respect of insecticides imported by sea into India, Chennai International Airport (Chennai), Chhatrapati Shivaji International Airport (Mumbai), Indira Gandhi International Airport (New Delhi), in respect of insecticides imported by air into India”.
[Rule 45 of Insecticides rules, 1971 as amended by Notification dated 22.12.2017] |
| Clarification: Boric Acid is in 2810 while Technical Grade is in 3808 [Ref: 34-CBEC-17.09.2010] |
| 38A. Classification: Boric Acid is only in HS 2810, Insecticide Use Variety will be in 3808 |
| The classification of Boric Acid, in supersession of earlier Circulars, would be under heading 2810; technical grade pesticides for insecticidal use or Boric Acid put up for retail sale or other specified forms as preparations or articles alone will be classifiable under heading 3808. |
| However, provisions of Foreign Trade Policy as regards import of Boric Acid shall be adhered to. [Ref: 24-CBEC/04.08.2010] |
| Plant Growth Regulators are Classified in 3808 [1022-CBEC/06.04.2016]. |
| Cockroach Traps and Mosquito Repellent Classified in 3808 91 by 28-CBEC/01.08.2013. |
