Thiophosphoric esters (phosphorothioates) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives
Thiophosphoric esters, phosphorothioates and their derivatives
HSN 2920 19 20 (Thiophosphoric esters and phosphorothioates) 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. Imports of Narcotic Drugs and Psychotropic Substances (NDPS)-listed compounds are additionally governed by Chapter VII-A of the NDPS Rules, 1985, and the Directorate General of Foreign Trade (DGFT) ITC (HS) policy condition 2 of Chapter 29 applies as the overarching trade-policy overlay.
- 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 thiophosphoric ester or phosphorothioate being imported figures in the Schedule to the Insecticides Act, 1968. If so, obtain registration and an import permit from the secretariat of the Central Insecticides Board and Registration Committee before shipment, and note that ports of import are restricted under Rule 45 of the Insecticides Rules, 1971.Insecticides Act, 1968 · Rule 45 of the Insecticides Rules, 1971 · ITC (HS) policy condition 2 of Chapter 29
- 2If the substance is an NDPS-listed compound, obtain an import certificate under Rule 53 of the NDPS Rules, 1985 for medical and scientific purposes per Chapter VII-A; imports outside that category are governed by Appendix-I to the ITC (HS) Schedule. File the bill of entry with the mandatory Chapter 29 additional qualifiers in the import declaration as stipulated in paras 4.1 and 4.2 of CBIC Circular 23/2023-Cus, effective 15 October 2023.Rule 53 of the NDPS Rules, 1985 · CBIC Circular 23/2023-Cus dated 30-09-2023
- 3Where the consignment involves specified hazardous substances exceeding prescribed quantities, the owner must obtain an insurance policy under the Public Liability Insurance Act, 1991 before import clearance. Reference S.O. 227(E) dated 24-03-1992 issued by the Ministry of Environment and Forests for the schedule of specified quantities and insurance requirements.Public Liability Insurance Act, 1991 · S.O. 227(E) dated 24-03-1992
The dual-regime trap on this tariff line is the most costly oversight: importers who secure only the CIB&RC permit often fail to check whether the same compound is independently scheduled under the NDPS Rules, 1985, which imposes a separate import-certificate requirement under Rule 53 that the insecticide permit does not satisfy. A consignment cleared under CIB&RC authority alone, where the substance is also NDPS-listed, is liable to seizure and criminal prosecution under the NDPS Act, 1985 — an outcome no rectifiable-documentation procedure can reverse after out-of-charge.