Dimethyl methylphosphonate
Dimethyl methylphosphonate, organophosphorus chemical compound
HSN 2931 41 00 (Dimethyl methylphosphonate) is subject to registration and import permit requirements from the Central Insecticides Board and Registration Committee (CIB&RC) under the Insecticides Act, 1968, where the substance figures in the Schedule to that Act. Narcotic Drugs and Psychotropic Substances (NDPS) rules apply concurrently under Chapter VII-A of the NDPS Rules, 1985, and the tariff line is subject to ITC (HS) Appendix-II controls administered by the Directorate General of Foreign Trade (DGFT) with mandatory Chapter 29 qualifiers required by the Central Board of Indirect Taxes and Customs (CBIC) at the bill of entry.
- 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 dimethyl methylphosphonate is listed in the Schedule to the Insecticides Act, 1968. If listed, obtain registration and an import permit from the secretariat of the Central Insecticides Board and Registration Committee before shipment, and note that the places of import are restricted to those permitted under Rule 45 of the Insecticides Rules, 1971.Insecticides Act, 1968 · Rule 45 of the Insecticides Rules, 1971
- 2If the substance is classified as an NDPS substance, import for medical and scientific purposes requires an import certificate obtained under Rule 53 of the NDPS Rules, 1985. Imports outside that category are governed by Appendix-I of the ITC (HS) Schedule per ITC (HS) policy condition 2 to Chapter 29.Chapter VII-A of the NDPS Rules, 1985 · Rule 53 of the NDPS Rules, 1985 · ITC (HS) policy condition 2 to Chapter 29
- 3File the bill of entry with 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. Additionally, verify whether the consignment qualifies as a specified hazardous substance exceeding threshold quantities, triggering a mandatory insurance policy under the Public Liability Insurance Act, 1991 per S.O. 227(E) dated 24-03-1992.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 ITC (HS) Appendix-II compliance as the only threshold check and overlooking the parallel CIB&RC permit requirement where the substance appears in the Insecticides Act Schedule — the two controls are independent, and a consignment arriving with an NDPS import certificate but without a CIB&RC permit will be detained at the restricted import port. Confirm Schedule-listing status with CIB&RC before the purchase order is placed, not at the bill-of-entry stage, where correction attracts demurrage and potential confiscation.