Other
Other polyphosphates and phosphates (inorganic, residual)
HSN 2835 39 00 (other polyphosphates and phosphates) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence requirements under the Food Safety and Standards Act, 2006 where the substance is intended for food use, and to Central Insecticides Board and Registration Committee (CIB&RC) registration or import permit under Section 9 of the Insecticides Act, 1968 where the substance is intended for use as an insecticide, fungicide, herbicide, or rodenticide. DGFT policy controls and mandatory Chapter 28 qualifiers under CBIC Circular 23/2023-Cus dated 30-09-2023 apply as additional clearance requirements at the bill of entry.
- Import Licence from FSSAI
- Registration certificate or import permit 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 end-use of the imported substance before filing the bill of entry: food-grade polyphosphates require a current FSSAI Import Licence (document code 911001) uploaded in e-Sanchit; substances intended for insecticidal, fungicidal, herbicidal, or rodenticidal use require either a certificate of registration or an import permit from the Central Insecticides Board and Registration Committee under Section 9 of the Insecticides Act, 1968. Import from any source not specified on the CIB&RC certificate or permit is prohibited.Section 9 of the Insecticides Act, 1968 · Rule 45 of the Insecticides Rules, 1971 · CBIC Circulars 35/2011 dated 09-08-2011 and 7/2014 dated 07-03-2014
- 2Upload all mandatory documents in e-Sanchit before out-of-charge: Specimen Copy of Label (document code 0110FS) and FSSAI Import Licence (document code 911001) for food-use consignments. Ensure compliance with General Note 4(D) of Schedule I of the ITC (HS) 2022 for designated food-import entry points, and submit the mandatory Chapter 28 additional qualifiers in the import declaration as required by CBIC Circular 23/2023-Cus with effect from 15-10-2023.CBIC Circular 23/2023-Cus dated 30-09-2023, Para 4.1 and 4.2 · CBIC Instruction 10/2022-Cus dated 28-06-2022 · CBIC Instruction 09/2023-Cus dated 07-03-2023
- 3Where the consignment involves a specified hazardous substance exceeding the threshold quantities prescribed under the Public Liability Insurance Act, 1991, the importer must take out a statutory insurance policy before import. Confirm applicability against S.O. 227(E) dated 24-03-1992 issued by the Ministry of Environment and Forests.S.O. 227(E) dated 24-03-1992 · Public Liability Insurance Act, 1991
The most common error on this tariff line is filing a single-track clearance — presenting either an FSSAI licence or a CIB&RC permit — without recognising that a dual-use substance may trigger both regimes simultaneously depending on the declared end-use. Customs officers are empowered to verify the stated end-use against the label and product specification; a mismatch between the declared use and the document stream presented results in consignment detention and demurrage pending re-routing through the correct PGA. The Chapter 28 mandatory-qualifiers requirement under CBIC Circular 23/2023-Cus is an independent ground for out-of-charge refusal and applies regardless of which PGA track governs the consignment.