The Central Board of Indirect Taxes and Customs (CBIC), on November 10, 2026, has issued interim instructions regarding the requirement of import permits for substances covered under the Schedule to the Insecticides Act, 1968, when imported for non-insecticidal purposes. The instruction modifies the earlier Instruction No. 18/2026-Customs dated October 1, 2026, which prescribed an import permit requirement pursuant to the Insecticides Third (Amendment) Rules, 2026.
As a facilitative measure, for 90 days from October 1, 2026, consignments declared for non-insecticidal use may be released upon submission of an end-use bond, without insisting on an import permit. Importers must also furnish an undertaking confirming that the goods are imported for non-insecticidal use and will not be used, sold or supplied for insecticidal purposes, along with the name and address of the actual user(s). This relaxation also applies to consignments presently held at ports solely for want of an import permit. The facility will not apply where any other violation is noticed or there is specific intelligence indicating diversion for insecticidal use.
The instruction is an interim measure and will be reviewed in consultation with the concerned authorities. Customs Houses have been directed to align their local procedures with the clarification and issue suitable public notices. The earlier Instruction No. 18/2026-Customs stands modified to this extent.
[CBIC Instruction No. 23/2026]
