Other
Other phosphoric esters, salts and their derivatives
HSN 2919 90 90 (Other phosphoric esters and their salts) 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. Narcotic Drugs and Psychotropic Substances (NDPS) import-certificate conditions under Chapter VII-A of the NDPS Rules, 1985 apply concurrently for any scheduled substance, and the Directorate General of Foreign Trade (DGFT) ITC (HS) policy condition 2 to Chapter 29 governs the broader import framework.
- Registration certificate from CIB&RC
- Import permit from CIB&RC
- Import certificate from NDPS
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.
- 1Confirm whether the specific phosphoric ester being imported is listed in the Schedule to the Insecticides Act, 1968. If scheduled, obtain registration and an import permit from the Secretariat of CIB&RC; import is additionally restricted to the ports specified 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
- 2If the substance is a scheduled NDPS, obtain an import certificate under Rule 53 of the NDPS Rules, 1985 before shipment; import for non-medical and non-scientific purposes 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
- 3Ensure the import declaration includes all 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, with effect from 15 October 2023. Note that import of dichlorvos is prohibited under S.O. 3951(E) dated 08-08-2018 issued by the Ministry of Agriculture and Farmers Welfare.CBIC Circular 23/2023-Cus dated 30-09-2023 · S.O. 3951(E) dated 08-08-2018
The most common error on this tariff line is assuming a single regulatory track applies: importers focus on either the CIB&RC pesticide regime or the NDPS pathway and neglect the other. A substance can simultaneously be a scheduled insecticide and an NDPS precursor, triggering parallel registration, permit, and import-certificate obligations — each enforced independently at the port. Failure to identify dual-regime applicability before shipment results in consignment detention and potential seizure under both the Insecticides Act, 1968 and the NDPS Act, 1985.