Phosphorus, white or yellow

White or yellow phosphorus, elemental phosphorus

CIB&RC CLEARANCE

HSN 2804 70 30 (Phosphorus, white or yellow) 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. 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 applies mandatory Chapter 28 additional qualifiers in import declarations with effect from 15 October 2023.

What this is

HSN code

2804 70 30

Chapter

28 · Inorganic chemicals; organic or inorganic compounds of precious metals

Primary regulator

CIB&RC · Insecticides Act, 1968 and Insecticides Rules, 1971

Customs documentation

Registration certificate from CIB&RC
Import permit from CIB&RC
Chapter 28 qualifiers from CBIC

Applicable Partner Government Agencies

CIB&RCCIB&RC·Central Insecticides Board and Registration Committee

Procedural directions for customs clearance are issued by: Central Board of Indirect Taxes and Customs.

Compliance steps

1
Obtain a Certificate of Registration (for insecticidal use) or an Import Permit (for non-insecticidal use) from the Central Insecticides Board and Registration Committee under Section 9 of the Insecticides Act, 1968. The registration or permit will specify the approved source of import; no consignment may be imported from any source not listed on the certificate or permit.
Section 9 of the Insecticides Act, 1968 · Insecticides Rules, 1971 · CBIC Circulars 35/2011-Cus dated 09-08-2011 and 7/2014-Cus dated 07-03-2014
2
Route the consignment only through a place designated for the import of insecticides under Rule 45 of the Insecticides Rules, 1971. Arrival at a non-designated port renders the consignment liable to detention and enforcement action.
Rule 45 of the Insecticides Rules, 1971 · Court order 2002 (146) ELT 19 (SC)
3
Include the mandatory additional qualifiers in the import declaration for Chapter 28 commodities as stipulated in Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers are compulsory with effect from 15 October 2023 and non-compliant declarations are rejected at the bill of entry stage.
CBIC Circular 23/2023-Cus dated 30-09-2023, Para 4.1 and 4.2

A word of counsel

The most common error on this tariff line is importing against a CIB&RC registration or permit that names a different supplier or country of origin. The registration committee specifies the approved source as a condition of the certificate, and a consignment from any alternate source — even one supplying chemically identical white or yellow phosphorus — is treated as an unregistered import under the Insecticides Act, 1968, exposing the importer to seizure and prosecution. Always verify that the source on the shipping documents matches the source named in the registration certificate or permit before placing the purchase order.

Need a regulatory steer on this product?

Speak to a regulatory counsel about your specific HSN, IS, and supplier situation.

Speak to an Expert

Frequently asked

Does HSN 2804 70 30 require BIS certification?

No, white or yellow phosphorus falls outside the BIS Quality Control Order regime; no BIS QCO covers this product. Import is governed by the Central Insecticides Board and Registration Committee under Section 9 of the Insecticides Act, 1968, with CBIC customs-declaration overlays under Circular 23/2023-Cus.

Is an import permit required even when phosphorus is imported for non-insecticidal purposes?

Yes. Where white or yellow phosphorus is imported for non-insecticidal purposes, an import permit from the CIB&RC Registration Committee under the Department of Agriculture and Cooperation is still mandatory under the Insecticides Act, 1968, and the permit will specify its own source and conditions.

What happens if the CIB&RC registration or permit has expired before the consignment arrives at port?

An expired certificate or permit has no legal force under the Insecticides Act, 1968; the consignment is treated as an unregistered import, liable to seizure and detention at the designated port pending regularisation or re-export.

Last verified against gazette notifications: 2026-05-16. Source: CIB&RC / CBIC / Indian Customs CUSDATA.