Containing a phosphorus atom to which one methyl, ethyl, n-propyl or isopropyl group is bonded but no further carbon atoms
Organo-phosphorus compounds, limited alkyl substitution (methylphosphonyl dichloride, dimethyl methylphosphonate)
HSN 2931 49 91 covers organo-phosphorus compounds bearing one methyl, ethyl, n-propyl or isopropyl group and no further carbon atoms — a product family classified as Schedule 1 chemicals under the Chemical Weapons Convention (CWC), and import is administered by the Directorate General of Foreign Trade (DGFT) under DGFT Notification 44/2025-26 dated 15-10-2025. Category 1B chemicals within this family (such as fonofos) may be imported only from State Parties to the CWC, with mandatory post-import notification to the National Authority, CWC, Cabinet Secretariat, Ministry of External Affairs. Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-Cus mandatory Chapter 29 additional qualifiers and Public Liability Insurance Act, 1991 obligations apply as concurrent overlays.
- Import declaration from DGFT
- Chapter 29 qualifiers from CBIC
- CWC notification copy from importer
- 1Confirm the specific compound is either a Schedule 1 general entry (import free per DGFT Notification 44/2025-26) or a Category 1B chemical (e.g. fonofos). For Category 1B chemicals, import is restricted to shipments originating exclusively from State Parties to the Chemical Weapons Convention; obtain documentary proof of origin from a CWC State Party before the bill of entry is filed.DGFT Notification 44/2025-26 dated 15-10-2025 · Finance Bill 2025 w.e.f. 01-05-2025
- 2Within 30 days of import, notify consignment details to the National Authority CWC, Cabinet Secretariat, Ministry of External Affairs (D&ISA), the Department of Chemicals and Petrochemicals, and DGFT, and submit a copy of the bill of entry to DGFT. Failure to file within the 30-day window constitutes a CWC-regime violation independent of customs clearance.DGFT Notification 44/2025-26 dated 15-10-2025 · ITC (HS) CWC Schedule 1 notification requirements
- 3Ensure the import declaration includes the mandatory additional qualifiers for Chapter 29 commodities as stipulated in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus, effective 15-10-2023. Where the hazardous substance quantity exceeds specified thresholds, take out a Public Liability Insurance policy under the provisions of 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 (MoEF)
The single most common error on this tariff line is treating the general 'import free' status under DGFT Notification 44/2025-26 as applying uniformly to every compound under 2931 49 91, without checking whether the specific substance falls within the Category 1B carve-out. Category 1B chemicals such as fonofos are subject to CWC State Party origin restriction and the 30-day post-import notification obligation — both of which survive customs out-of-charge and create a continuing compliance obligation enforceable by DGFT and the National Authority, CWC.