Other

Other esters of inorganic acids of non-metals, organic chemicals

HSN 2920 90 90 covers residual esters of inorganic acids of non-metals and is subject to Central Drugs Standard Control Organisation (CDSCO) registration conditions for medical-device end-uses under G.S.R. 102(E) dated 11-02-2020, and to Central Insecticides Board and Registration Committee (CIB&RC) mandatory registration or import permit under the Insecticides Act, 1968 where the substance is a listed insecticide. Several compounds within this tariff line are Category 1B Schedule-2 chemicals under the Chemical Weapons Convention, permitting import only from State Parties, with mandatory post-import notification to the National Authority. The Directorate General of Foreign Trade (DGFT) policy under DGFT Notification 44/2025-26 dated 15-10-2025 classifies import as Free, subject to the foregoing overlay conditions.

Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.

1. 1
   Where the imported substance is a listed insecticide (including phosphonic acid / potassium phosphonate / ethrel-2-chloroethane phosphonic acid), obtain mandatory CIB&RC registration or, where imported for a non-insecticidal purpose, a CIB&RC import permit before filing the bill of entry. Import is restricted to ports and sources specified on the certificate of registration or permit; no diversion to an unspecified source or port is permitted under Rule 45 of the Insecticides Rules, 1971.
   Section 9 of the Insecticides Act, 1968 · Rule 45 of the Insecticides Rules, 1971 · CBIC Circulars 35/2011-Cus dated 09-08-2011 and 7/2014-Cus dated 07-03-2014
2. 2
   Where the substance falls within the Category 1B commercially important Schedule-2 chemicals of the Chemical Weapons Convention (including the named phosphonic acid esters listed in Appendix II to Schedule 1 of the ITC (HS) import policy), ensure import is sourced exclusively from a State Party to the CWC. Within 30 days of import, notify the National Authority, Chemical Weapons Convention, Cabinet Secretariat / Ministry of External Affairs (D&ISA), the Department of Chemicals and Petrochemicals, and DGFT, and submit a copy of the bill of entry to DGFT.
   Appendix II to Schedule 1 of the ITC (HS) Import Policy · DGFT Notification 44/2025-26 dated 15-10-2025
3. 3
   Ensure mandatory additional qualifiers are included in the import declaration per CBIC Circular 23/2023-Cus dated 30-09-2023, applicable to Chapter 29 commodities with effect from 15-10-2023. Where the substance is a medical device listed in G.S.R. 102(E) dated 11-02-2020, CDSCO registration is required prior to import; and where the import involves hazardous waste, compliance with Rules 12 and 13 of the Hazardous Waste (Management and Transboundary Movement) Rules, 2016 and General Note para 8(b) of the ITC (HS) import policy is mandatory.
   CBIC Circular 23/2023-Cus dated 30-09-2023 · G.S.R. 102(E) dated 11-02-2020 · Rules 12 and 13 of the Hazardous Waste (Management and Transboundary Movement) Rules, 2016 · S.O. 227(E) dated 24-03-1992