Containing a phosphorus atom to which one methyl, ethyl, n-propyl or isopropyl group is bonded but no further carbon atoms
Organo-sulphur compounds with phosphorus alkyl group
HSN 2930 90 94 covers organo-sulphur compounds containing a phosphorus atom bonded to one methyl, ethyl, n-propyl or isopropyl group (but no further carbon atoms), and import is governed by the Directorate General of Foreign Trade (DGFT) under the ITC (HS) import policy, currently classified as Free per DGFT Notification 44/2025-26 dated 15-10-2025. The Chemical Weapons Convention (CWC) Schedule 1B carve-out restricts certain chemicals in this family — including fonofos — to imports exclusively from State Parties to the CWC, with mandatory post-import notification to the National Authority CWC. Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-Cus mandatory Chapter 29 qualifiers in the import declaration apply from 15 October 2023.
- ITC (HS) policy declaration from DGFT
- CWC notification copy from importer
- Chapter 29 qualifiers from CBIC
- 1Verify whether the specific chemical being imported falls within CWC Schedule 1B — fonofos and structurally equivalent compounds are explicitly listed. If Schedule 1B applies, import is permitted only from State Parties to the Chemical Weapons Convention; source from a non-State Party attracts prohibition enforcement under the CWC framework.DGFT Notification 44/2025-26 dated 15-10-2025 · Finance Bill 2025 w.e.f. 01-05-2025
- 2For each consignment of a Schedule 1B chemical, notify the National Authority CWC (Cabinet Secretariat, Ministry of External Affairs — D&ISA), the Department of Chemicals and Petrochemicals, and DGFT within 30 days of import, and submit a copy of the bill of entry to DGFT within the same 30-day window.DGFT Notification 44/2025-26 dated 15-10-2025 · ITC (HS) CWC Schedule 1B conditions
- 3File mandatory additional qualifiers in the import declaration under CBIC Circular 23/2023-Cus (paragraphs 4.1 and 4.2) for all Chapter 29 commodities, operative from 15 October 2023. Where import quantity of specified hazardous substances exceeds the prescribed threshold, obtain a Public Liability Insurance policy under the PLI Act, 1991 per S.O. 227(E) dated 24-03-1992 issued by MoEF.CBIC Circular 23/2023-Cus dated 30-09-2023 · S.O. 227(E) dated 24-03-1992
The most common error on this tariff line is treating the 'Free' ITC (HS) status as a clean import with no further obligations and overlooking the CWC Schedule 1B carve-out. The exemption clause for fonofos and analogous compounds is a hard origin restriction — not a documentation overlay — and an import from a non-State Party to the CWC cannot be regularised post-arrival by any supplementary filing. Equally, the 30-day post-import notification to three separate authorities is a continuing obligation; failure to notify within the window constitutes a standalone breach independent of bill-of-entry accuracy.