Phosphorus, black
Black phosphorus, elemental phosphorus allotrope
HSN 2804 70 10 (Phosphorus, black) is subject to Central Insecticides Board and Registration Committee (CIB&RC) registration or import permit requirements under Section 9 of the Insecticides Act, 1968, governing all chemicals intended for use as insecticides, rodenticides, fungicides, or herbicides. Import is restricted to designated places under Rule 45 of the Insecticides Rules, 1971, and Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-CUS mandates additional Chapter 28 qualifiers in the import declaration with effect from 15 October 2023.
- Registration certificate from CIB&RC
- Import permit from CIB&RC
- Chapter 28 qualifiers from CBIC
Procedural directions for customs clearance are issued by: Central Board of Indirect Taxes and Customs.
- 1Obtain either a certificate of registration or an import permit from the Central Insecticides Board and Registration Committee before shipment. Where phosphorus is imported for a non-insecticidal purpose, the import permit route applies; the permit will specify approved import sources, and no consignment may originate from an unapproved source.Section 9 of the Insecticides Act, 1968 · Insecticides Rules, 1971 · CBIC Circulars 35/2011 dated 09-08-2011 and 7/2014 dated 07-03-2014
- 2Route the consignment only through the places of import designated under Rule 45 of the Insecticides Rules, 1971. Arrival at a non-designated port or land customs station renders the consignment liable to detention and confiscation under the Insecticides Act, 1968.Rule 45 of the Insecticides Rules, 1971 · Court order 2002 (146) ELT 19 (SC)
- 3Ensure the bill of entry includes the mandatory additional qualifiers for Chapter 28 commodities as stipulated in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-CUS. These qualifiers are compulsory for all import declarations filed on or after 15 October 2023.CBIC Circular 23/2023-CUS dated 30-09-2023
The most common error on this tariff line is importing under a registration or permit that names a specific approved source country or manufacturer, then substituting an alternative supplier without obtaining an amended permit from the Registration Committee. The CIB&RC conditions are source-specific by design; a consignment from an unapproved source is treated as an unregistered insecticide import under the Insecticides Act, 1968, regardless of the chemical's intended non-insecticidal end-use, and is liable to seizure and prosecution.