(5-Ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl) methyl methyl methylphosphonate
Organophosphonate flame retardant chemical, specialty phosphonate ester
HSN 2931 47 00 ((5-Ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl) methyl methyl methylphosphonate) 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 its Schedule. Narcotic Drugs and Psychotropic Substances (NDPS) rules under Chapter VII-A of the NDPS Rules, 1985 apply as a concurrent overlay, and the Directorate General of Foreign Trade (DGFT) ITC (HS) Appendix-II policy condition governs the import regime at the bill-of-entry stage.
- Registration certificate from CIB&RC
- Import permit from CIB&RC
- Import certificate from NDPS
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.
- 1Verify whether the substance is scheduled under 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. Import is additionally restricted to ports notified under Rule 45 of the Insecticides Rules, 1971 — confirm the port of entry is on the permitted list before vessel departure.Insecticides Act, 1968 · Rule 45 of the Insecticides Rules, 1971 · ITC (HS) policy condition, Chapter 29
- 2If the substance is classified as an NDPS substance, obtain an import certificate under Rule 53 of the NDPS Rules, 1985 for medical or scientific purposes under Chapter VII-A. Imports outside that category are governed by Appendix-I of the ITC (HS) Schedule under ITC (HS) policy condition no. 2 to Chapter 29.Rule 53 of the NDPS Rules, 1985 · ITC (HS) policy condition no. 2, Chapter 29
- 3File the bill of entry with the mandatory additional qualifiers for Chapter 29 commodities as stipulated in Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023, effective from 15 October 2023. Separately, if the consignment of specified hazardous substances exceeds notified quantities, obtain a Public Liability Insurance policy under the PLI 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 assuming that because the substance is an organophosphonate ester — not a conventional agrochemical — it escapes the Insecticides Act, 1968 schedule. The CIB&RC schedule is substance-specific, not use-specific: if the compound is listed, registration and the restricted-port requirement under Rule 45 of the Insecticides Rules, 1971 apply regardless of the importer's intended end use. Confirming schedule status before the purchase order is placed avoids consignment detention at a non-notified port.