Aluminium phosphite (for example phostoxin)
Aluminium phosphide insecticide (phostoxin, fumigant tablets)
HSN 3808 91 11 (Aluminium phosphide, for example Phostoxin) is subject to Central Drugs Standard Control Organisation (CDSCO) registration requirements under the Medical Devices Rules as notified in G.S.R. 102(E) dated 11-02-2020, issued by the Ministry of Health and Family Welfare (MOHFW). Import is Free under DGFT Notification 45/2025-26 dated 15-10-2025 but subject to ITC (HS) policy conditions 1, 2, 4, and 7 of Chapter 38, with import permitted only through ports specified under Rule 45 of the Insecticides Rules, 1971.
- Registration certificate from CDSCO
- Chapter 38 additional qualifiers from CBIC
- Import declaration from DGFT
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.
- 1Confirm that the aluminium phosphide product is registered with the Central Drugs Standard Control Organisation under G.S.R. 102(E) dated 11-02-2020. Where the product falls within the listed medical devices category, all conditions specified in that notification — including CDSCO registration — must be satisfied before the bill of entry is filed.G.S.R. 102(E) dated 11-02-2020, Ministry of Health and Family Welfare · ITC (HS) policy conditions 1, 2 and 4 of Chapter 38
- 2Ensure the bill of entry includes mandatory additional qualifiers for CTH 3808 as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-CUS dated 30-09-2023, effective 15 October 2023. Non-compliance triggers Customs detention and refusal of out-of-charge at the port of import.CBIC Circular 23/2023-CUS dated 30-09-2023, paras 4.1 and 4.2
- 3Route the consignment only through ports notified under Rule 45 of the Insecticides Rules, 1971. For import of formulations, comply with Customs Circular 07/2014-CUS dated 07-03-2014. Verify the operative ITC (HS) policy condition 7 of Chapter 38 as updated by DGFT Notification 45/2025-26 dated 15-10-2025.Rule 45 of the Insecticides Rules, 1971 · CBIC Circular 07/2014-CUS dated 07-03-2014 · DGFT Notification 45/2025-26 dated 15-10-2025
The most frequent error on this tariff line is treating the ITC (HS) Free status as equivalent to unconditional admissibility. Import is Free but subject to policy conditions 1, 2, 4 and 7 of Chapter 38, CDSCO registration under G.S.R. 102(E), and the port restriction under Rule 45 of the Insecticides Rules, 1971 — all of which remain independently enforceable. A consignment arriving at an unnotified port or without the Chapter 38 mandatory qualifiers is detained regardless of CDSCO registration currency.