Other
Other phosphates and polyphosphates, inorganic (residual)
HSN 2835 29 90 (Other phosphates and polyphosphates) is subject to dual primary-regulator oversight: the Food Safety and Standards Authority of India (FSSAI) Import Licence regime under the Food Safety and Standards Act, 2006 applies where the substance is intended for food use, and the Central Insecticides Board and Registration Committee (CIB&RC) registration or import permit under Section 9 of the Insecticides Act, 1968 applies where it is intended as an insecticide, fungicide, herbicide, or rodenticide. Directorate General of Foreign Trade (DGFT) policy controls and mandatory Chapter 28 additional qualifiers under CBIC Circular 23/2023-Cus apply as overlays at the bill-of-entry stage.
- Import Licence from FSSAI
- Registration certificate from CIB&RC
- Chapter 28 qualifiers from CBIC
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.
- 1Determine the intended end-use before filing the bill of entry: if the phosphate is for food-grade use, obtain an FSSAI Import Licence (document code 911001) and upload a Specimen Copy of Label (document code 0110FS) in e-Sanchit before out-of-charge. If intended for insecticidal, fungicidal, herbicidal, or rodenticidal use, obtain CIB&RC registration under Section 9 of the Insecticides Act, 1968, or an import permit from the Registration Committee under the Department of Agriculture and Cooperation.Section 9 of the Insecticides Act, 1968 · Rule 45 of the Insecticides Rules, 1971 · CBIC Circular 35/2011-Cus dated 09-08-2011 · CBIC Circular 7/2014-Cus dated 07-03-2014
- 2Declare mandatory additional qualifiers for Chapter 28 commodities in the import declaration with effect from 15 October 2023, as stipulated in Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus. Non-compliance will result in the bill of entry being held deficient by the proper officer.CBIC Circular 23/2023-Cus dated 30-09-2023, Para 4.1 and 4.2
- 3Where the substance qualifies as a hazardous chemical exceeding specified quantities under the Public Liability Insurance Act, 1991, the importer must take out an insurance policy before clearance. Route food-use consignments only through designated food-import entry points per General Note 4(D) of Schedule I of the ITC (HS) 2022.S.O. 227(E) dated 24-03-1992 (MoEF) · General Note 4(D) of ITC (HS) 2022 Schedule I · CBIC Instruction 09/2023-Cus dated 07-03-2023
The most common error on this residual tariff line is declaring a single end-use without appreciating that the same phosphate compound may trigger both FSSAI and CIB&RC regimes simultaneously depending on the declared application — an import permit from CIB&RC for non-insecticidal purpose does not substitute for the FSSAI Import Licence where food-safety applicability is present, and vice versa. CIB&RC registration is source-specific: import from a source not named on the certificate of registration or permit is prohibited, and diversion to an alternative supplier without amendment attracts seizure and prosecution under the Insecticides Act, 1968.