3,9-Dimethyl-2,4,8,10-tetraoxa-3,9- diphosphaspiro[5.5] undecane 3,9- dioxide
Organo-phosphorus spiro compound, diphosphaspiro undecane dioxide
HSN 2931 48 00 (3,9-Dimethyl-2,4,8,10-tetraoxa-3,9-diphosphaspiro[5.5]undecane 3,9-dioxide) is subject to registration and import permit requirements of the Central Insecticides Board and Registration Committee (CIB&RC) under the Insecticides Act, 1968 where the substance figures in the Schedule to that Act, with import restricted to specified places under Rule 45 of the Insecticides Rules, 1971. Narcotic Drugs and Psychotropic Substances (NDPS) controls 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 tariff line.
- 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.
- 1Determine whether the substance figures in the Schedule to the Insecticides Act, 1968. If it does, obtain registration and an import permit from the Secretariat of the Central Insecticides Board and Registration Committee before filing the bill of entry, and route the consignment only through places 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 (refer to http://cbn.nic.in); 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 and Rule 53 of the NDPS Rules, 1985 · ITC (HS) policy condition 2 to Chapter 29
- 3Include mandatory additional qualifiers in the import declaration as required under CBIC Circular 23/2023-Cus dated 30-09-2023 (paragraphs 4.1 and 4.2) for commodities under Chapter 29, effective 15-10-2023. Also verify whether import of specified hazardous substances in the consignment exceeds the quantities requiring a Public Liability Insurance policy under 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 CIB&RC and NDPS as mutually exclusive regimes and screening only for one. This compound may simultaneously attract the Insecticides Act, 1968 Schedule (requiring CIB&RC registration and a port-restricted import permit) and the NDPS Rules, 1985 overlay (requiring a separate import certificate under Rule 53); failing to screen for both before vessel departure risks detention at the port of import and potential confiscation under the respective Acts.