Bis[(5-ethy1-2-methy1-2-oxido-1,3,2- dioxaphosphinan-5- yl)methyl] methylphosphonate
Organophosphonate flame retardant, cyclic phosphonate ester
HSN 2931 49 20 (Bis[(5-ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl)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 the Schedule to that Act. 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) Appendix-II ITC (HS) import policy conditions govern the tariff line.
- 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 substance falls within the Schedule to the Insecticides Act, 1968. If scheduled, obtain registration and an import permit from the Secretariat of the Central Insecticides Board and Registration Committee, and note that import is restricted to ports notified under Rule 45 of the Insecticides Rules, 1971.Insecticides Act, 1968 · Rule 45, Insecticides Rules, 1971
- 2If the substance is a notified NDPS item, import is restricted to medical and scientific purposes under Chapter VII-A of the NDPS Rules, 1985; obtain an import certificate under Rule 53 of the NDPS Rules, 1985. Imports outside that category are governed by Appendix-I of the ITC (HS) Schedule and ITC (HS) policy condition 2 to Chapter 29.NDPS Rules, 1985, Rule 53 · ITC (HS) policy condition 2 to Chapter 29
- 3Comply with CBIC Circular 23/2023-Cus dated 30-09-2023 by filing mandatory additional qualifiers in the import declaration for Chapter 29 commodities as stipulated in paragraphs 4.1 and 4.2, effective 15 October 2023. Also verify whether import quantities trigger Public Liability Insurance Act, 1991 requirements 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 importing without first confirming the substance's Schedule status under the Insecticides Act, 1968 — the port-of-import restriction under Rule 45 of the Insecticides Rules, 1971 applies only to scheduled insecticides, and consignments routed through an unpermitted port are liable to seizure regardless of whether a CIB&RC permit was obtained. Additionally, the Appendix-II ITC (HS) check and the NDPS overlay are independent inquiries: a substance may clear one gate while still failing the other, and the mandatory Chapter 29 qualifier declarations under CBIC Circular 23/2023-Cus are required in all cases.