Glycerophosphoric acid
Glycerophosphoric acid, phosphoric ester organic chemical
HSN 2919 90 10 (Glycerophosphoric acid) is subject to Central Insecticides Board and Registration Committee (CIB&RC) registration and import permit under the Insecticides Act, 1968, where the substance figures in the Schedule to that Act, with port-of-import restrictions under Rule 45 of the Insecticides Rules, 1971. Where the substance is classified as a narcotic drug or psychotropic substance, import certificate requirements under Rule 53 of the Narcotic Drugs and Psychotropic Substances (NDPS) Rules, 1985 apply concurrently. Mandatory Chapter 29 additional qualifiers under CBIC Circular 23/2023-Cus dated 30-09-2023 apply at the bill-of-entry stage.
- Registration certificate from CIB&RC
- Import permit from CIB&RC
- Chapter 29 qualifiers from CBIC
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.
- 1Confirm whether the specific substance falls within the Schedule to the Insecticides Act, 1968. If it does, obtain registration and an import permit from the Secretariat of the Central Insecticides Board and Registration Committee before shipment, and route the consignment only through ports notified under Rule 45 of the Insecticides Rules, 1971.Insecticides Act, 1968 · Rule 45 of the Insecticides Rules, 1971 · ITC (HS) policy condition 2 to Chapter 29
- 2Where the substance also meets the definition of a narcotic drug or psychotropic substance under the NDPS Rules, 1985, obtain an import certificate under Rule 53 of those Rules for medical or scientific purposes, or confirm the importation is governed by Appendix-I to the ITC (HS) Schedule. Upload mandatory documents — certificate of analysis (0010dc), batch release certificate (0030dc), label of consignment (0110dc), registration certificate for drugs (101dc1), and import licence for drugs (9111dc) — in e-Sanchit before filing the bill of entry.Chapter VII-A and Rule 53 of the NDPS Rules, 1985 · ITC (HS) policy condition 2 to Chapter 29 · CBIC e-Sanchit document codes 0010dc, 0030dc, 0110dc, 101dc1, 9111dc
- 3Ensure compliance with CBIC Circular 23/2023-Cus dated 30-09-2023 by including mandatory additional qualifiers in the import declaration for commodities under Chapter 29, as stipulated in paragraphs 4.1 and 4.2, with effect from 15-10-2023. Additionally, where import quantities exceed specified thresholds of hazardous substances, obtain a public liability insurance policy under the provisions of the Public Liability Insurance Act, 1991, per S.O. 227(E) dated 24-03-1992.CBIC Circular 23/2023-Cus dated 30-09-2023, paras 4.1 and 4.2 · S.O. 227(E) dated 24-03-1992
The critical error on this tariff line is assuming a single regulatory track applies: glycerophosphoric acid may simultaneously trigger CIB&RC permit requirements as a scheduled insecticide and NDPS import-certificate requirements if the consignment is classified under the NDPS Rules — each regime has independent documentation, and the absence of either clearance results in detention at the designated port. The mandatory Chapter 29 qualifier obligation under CBIC Circular 23/2023-Cus is a separate bill-of-entry requirement that applies regardless of which PGA track governs the substance, and non-compliance constitutes a customs declaration deficiency attracting demurrage pending amendment.