Sodium glycerophosphate
Sodium glycerophosphate, phosphoric ester salt
HSN 2919 90 40 (Sodium glycerophosphate) is subject to the Central Insecticides Board and Registration Committee (CIB&RC) registration and import-permit requirement under the Insecticides Act, 1968 and the Insecticides Rules, 1971, where the substance figures in the Schedule to that Act. Narcotic Drugs and Psychotropic Substances (NDPS) import-certificate conditions under Chapter VII-A of the NDPS Rules, 1985 and Directorate General of Foreign Trade (DGFT) ITC (HS) policy condition no. 2 of Chapter 29 apply as concurrent overlays.
- 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.
- 1If the substance figures in the Schedule to the Insecticides Act, 1968, obtain registration and an import permit from the Secretariat of the Central Insecticides Board and Registration Committee before shipment. Import must be routed only through places notified under Rule 45 of the Insecticides Rules, 1971; consignments arriving at non-notified ports are liable to detention.Insecticides Act, 1968 · Rule 45 of the Insecticides Rules, 1971 · ITC (HS) policy condition no. 2, Chapter 29
- 2Upload all mandatory documents in e-Sanchit before filing the bill of entry: Certificate of Analysis — Drug (0010dc), Batch Release Certificate (0030dc), Label of Consignment (0110dc), Registration Certificate — Drugs (101dc1), and Import Licence for Drugs (9111dc). The proper officer must verify these documents before granting out-of-charge where PGA NOC routing has not been applied.CBIC e-Sanchit document codes 0010dc, 0030dc, 0110dc, 101dc1, 9111dc
- 3Ensure the import declaration includes the mandatory additional qualifiers for Chapter 29 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023, effective 15 October 2023. Where the substance is an NDPS-scheduled substance, an import certificate under Rule 53 of the NDPS Rules, 1985 is required for medical and scientific purposes; all other imports are governed by Appendix-I of the ITC (HS) Schedule.CBIC Circular 23/2023-Cus dated 30-09-2023 · Rule 53 of the NDPS Rules, 1985 · ITC (HS) policy condition no. 2, Chapter 29
The most common error on this tariff line is failing to assess whether the specific batch of sodium glycerophosphate falls within the Schedule to the Insecticides Act, 1968 or the NDPS scheduled-substance list before shipment — both are separate trigger conditions that activate distinct permit requirements. Importers who rely solely on DGFT's Free-import default for other Chapter 29 chemicals and skip the CIB&RC and NDPS screening face consignment detention at the notified port, with demurrage accruing until the correct registration certificate and import permit are produced. The public-liability insurance obligation under S.O. 227(E) dated 24-03-1992 applies additionally where specified hazardous-substance quantities are exceeded.