Phosphorus, red
Red phosphorus, elemental non-metal chemical
HSN 2804 70 20 (Phosphorus, red) is subject to mandatory registration or import permit requirements administered by the Central Insecticides Board and Registration Committee (CIB&RC) under Section 9 of the Insecticides Act, 1968, when the substance is intended for insecticidal, rodenticidal, fungicidal, or herbicidal use; a separate import permit from the Registration Committee is required where red phosphorus is imported for non-insecticidal purposes. Import is restricted to notified places under Rule 45 of the Insecticides Rules, 1971, and the Central Board of Indirect Taxes and Customs (CBIC) mandatory Chapter 28 qualifier regime applies at the bill-of-entry stage.
- Registration certificate or import permit from CIB&RC
- Chapter 28 mandatory qualifiers from CBIC
- Source-of-import declaration to CIB&RC
Procedural directions for customs clearance are issued by: Central Board of Indirect Taxes and Customs.
- 1Obtain the applicable CIB&RC instrument before shipment: a Certificate of Registration under Section 9 of the Insecticides Act, 1968 if the red phosphorus is for insecticidal or allied use, or an Import Permit from the Registration Committee under the Department of Agriculture and Cooperation if imported for non-insecticidal purposes. The source of supply stated on the certificate or permit is binding — import from any unlisted source is prohibited.Section 9, Insecticides Act, 1968 · Insecticides Rules, 1971 · CBIC Circulars 35/2011 dated 09-08-2011 and 07/2014 dated 07-03-2014
- 2Route the consignment only through places notified for the import of insecticides under Rule 45 of the Insecticides Rules, 1971. Arrival at a non-notified port or point of entry exposes the consignment to seizure and the importer to prosecution under the Insecticides Act, 1968.Rule 45, Insecticides Rules, 1971 · Court Order 2002 (146) ELT 19 (SC)
- 3Ensure that the bill of entry includes all mandatory additional qualifiers for Chapter 28 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023, with effect from 15 October 2023. Missing or incomplete qualifiers will trigger examination and may delay out-of-charge.CBIC Circular 23/2023-Cus dated 30-09-2023, paras 4.1 and 4.2
The single most common error on this tariff line is conflating the registration certificate (for insecticidal-end-use imports) with the import permit (for non-insecticidal imports) — each requires a separate application to the Registration Committee and each carries its own source-of-supply restriction. A consignment cleared under a registration certificate but subsequently diverted to a use not specified therein, or drawn from a source not listed on the certificate, constitutes a violation of the Insecticides Act, 1968 independent of the customs clearance already granted; enforcement may include confiscation of stock and criminal prosecution.