Methylphosphonic acid
Methylphosphonic acid, organo-inorganic phosphorus compound
HSN 2931 44 00 (Methylphosphonic acid) 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, with import restricted to notified ports under Rule 45 of the Insecticides Rules, 1971. Narcotic Drugs and Psychotropic Substances (NDPS) import-certificate requirements under Chapter VII-A of the NDPS Rules, 1985, and Directorate General of Foreign Trade (DGFT) Appendix-II ITC (HS) policy controls apply as additional clearance requirements.
- 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.
- 1Verify whether the specific formulation falls within 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 route the consignment only through ports notified under Rule 45 of the Insecticides Rules, 1971.Insecticides Act, 1968 · Rule 45 of the Insecticides Rules, 1971
- 2Where the substance qualifies as an NDPS substance, obtain an import certificate under Rule 53 of the NDPS Rules, 1985 for medical or scientific purposes, or comply with Appendix-I of the ITC (HS) Schedule for other categories. Confirm whether the tariff line appears in Appendix-II of the ITC (HS) import policy and fulfil the applicable DGFT policy condition no. 2 of Chapter 29.Chapter VII-A and Rule 53 of the NDPS Rules, 1985 · ITC (HS) policy condition 2 to Chapter 29
- 3File mandatory additional qualifiers in the import declaration as required by CBIC Circular 23/2023-Cus dated 30-09-2023 for Chapter 29 commodities (effective 15 October 2023). Where imports of specified hazardous substances exceed the prescribed quantities, take out a public liability insurance policy under S.O. 227(E) dated 24-03-1992 issued by the Ministry of Environment and Forests.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 assuming that CIB&RC registration alone satisfies the import framework, while overlooking the NDPS overlay and the Appendix-II ITC (HS) policy check, both of which are independent gating conditions. A consignment cleared with a valid CIB&RC permit but without the NDPS import certificate — where that certificate is required — is liable to seizure and confiscation; the two regimes operate concurrently and neither waives the other. Confirm the Appendix-II status with DGFT before placing the purchase order, as that determination governs whether the import is free, restricted, or prohibited.