Phosphoric acid
Ortho-phosphoric acid (phosphoric acid specification)
HSN 2809 20 10 (ortho-phosphoric acid) is covered by a Bureau of Indian Standards Quality Control Order. Conformity to IS 798:2020 is mandatory under the ISI Mark Scheme with effect from 10 December 2022, by virtue of the Ortho Phosphoric Acid (Quality Control) Order, 2021. Food Safety and Standards Authority of India import licensing and labelling controls apply as a separate customs-clearance overlay for food-grade consignments.
Procedural directions for customs clearance are issued by: Central Board of Indirect Taxes and Customs, Directorate General of Foreign Trade.
- 1Source only from a Bureau of Indian Standards CM/L-licensed manufacturer holding a current licence against IS 798:2020. Verify the supplier's CM/L number, licensed product scope (technical, food, or pharmacopoeial grade), and licensed manufacturing facility on the BIS online register before placing the purchase order.Ortho Phosphoric Acid (Quality Control) Order, 2021 · S.O. 2335(E) dated 15-06-2021 · S.O. 4914(E) dated 29-11-2021 · S.O. 2225(E) dated 13-05-2022
- 2Ensure every consignment bears the ISI Standard Mark and the supplier's CM/L number under licence per Scheme-II of Schedule-II of the BIS (Conformity Assessment) Regulations, 2018. The Standard Mark must appear on the product or its primary packaging, not on outer shipper cartons alone.Scheme-II of Schedule-II of the BIS (Conformity Assessment) Regulations, 2018 · Ortho Phosphoric Acid (Quality Control) Order, 2021
- 3For food-grade acid consignments, obtain a valid FSSAI import licence and prepare a specimen label before shipment. Upload both the specimen label (document code 0110FS) and the FSSAI import licence (document code 911001) in e-Sanchit prior to filing the bill of entry.FSSAI import licence requirement · e-Sanchit document codes 0110FS and 911001 · General Note 4(d) of Schedule-I of ITC(HS) 2022
- 4Ensure the bill of entry includes mandatory additional qualifiers for Chapter 28 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus with effect from 15 October 2023. Quote the supplier's BIS CM/L number on the bill of entry; customs verifies it against the BIS register in real time.CBIC Circular 23/2023-Cus dated 30-09-2023 · BIS Act, 2016 · Customs Act, 1962
- 5For food-grade consignments with labelling deficiencies, rectification is permitted at customs-bonded warehouses before inspection by affixing a single non-detachable sticker, in accordance with CBIC Instruction 09/23-Cus. Rectification must not alter original label information and must be verified by the authorised officer.CBIC Instruction 09/23-Cus dated 07-03-2023 · CBIC Instruction 10/2022-Customs dated 28-06-2022 · FSSAI order dated 18-11-2022 under F.No.Import/TFM/APEX/2022-FSSAI
The most common blunder on this tariff line is sourcing a CM/L-licensed supplier for one grade — typically technical grade — and then shipping food-grade or pharmacopoeial-grade acid against the same licence. IS 798:2020 distinguishes three grades; the CM/L is scope-specific by grade, and customs will detain a food-grade consignment whose CM/L does not explicitly cover food-grade even if the ISI mark appears on the drum. Confirm the grade-specific licence scope in writing from the supplier before the purchase order, not at port.