Chapter 28 - Inorganic chemicals; organic and inorganic compounds of precious metals; of rare earth metals, of radio-active elements and of isotopes

HS Code 28047020

Phosphorus, Red

Official tariff item: Phosphorus, red

Current ICEGATE Duty Structure

Duty Component Rate
Basic Customs Duty (BCD) 5%
Agriculture Infrastructure and Development Cess (AIDC) 5%
Social Welfare Surcharge (SWS) 10% of BCD
Integrated GST (IGST) 18%

Source: ICEGATE Trade Guide on Imports. The table uses effective rates returned by ICEGATE where notification data is present. Actual payable duty can still depend on assessable value, preference claims, product-specific cesses, and shipment conditions.

Import Duty Calculator

Enter the assessable value (CIF value in rupees) to estimate the duty payable under HS 28047020 using the ICEGATE rates above.

This estimate applies the rates returned by the ICEGATE duty page, including effective notification rates and any listed safeguard rate represented above. It does not determine eligibility for preference claims, anti-dumping measures, or shipment-specific notification conditions.

Classification Note

Confirm the product's material, composition, function, and technical specifications against the complete ICEGATE tariff path before filing.

Common Customs Paperwork

  • Bill of Entry
  • Commercial Invoice
  • Packing List

These are the standard customs paperwork items, not a complete regulatory checklist for every product under this HS code.

Agency Checks To Verify

  • UNDER SECTION [9] OF THE INSECTICIDES ACT, 1968 ALL CHEMICALS INTENDED TO BE USED AS INSECTICIDES, RODENTICIDES, FUNGICIDES, HERBICIDES ETC. [REFERRED TO AS INSECTICIDES UNDER THE ACT] REQUIRE MANDATORY REGISTRATION FOR IMPORT. IN CASES, WHERE THE INSECTICIDE IS IMPORTED FOR NON-INSECTICIDAL PURPOSE, AN IMPORT PERMIT IS NECESSARY FROM THE REGISTRATION COMMITTEE UNDER THE DEPARTMENT OF AGRICULTURE AND COOPERATION. THE REGISTRATION COMMITTEE WHILE GRANTING REGISTRATION OR A PERMIT FOR IMPORT OF AN INSECTICIDE SPELLS OUT THE CONDITIONS FOR IMPORT WHICH INTER ALIA, MAY INCLUDE REFERENCE TO THE SOURCE OF IMPORT. NO INSECTICIDE CAN BE IMPORTED FROM A SOURCE OTHER THAN THAT SPECIFIED ON THE CERTIFICATE OF REGISTRATION OR THE PERMIT, AS THE CASE MAY BE. IN ADDITION, THE REGISTRATION COMMITTEE MAY ISSUE REGULATORY GUIDELINES FROM TIME TO TIME WITH RESPECT TO SAFETY, EFFICACY, QUALITY ETC. WHICH WARRANT FULL COMPLIANCE FROM IMPORTERS.PLACES AT WHICH INSECTICIDES MAY BE IMPORTED IS RESTRICTED. REFER RULE 45 OF INSECTICIDES RULES, 1971. COURT ORDER 2002(146)ELT 19 (SC) & CBIC CIRS 35/11 DT.9.8.11, 7/14 DT 7.3.14 & INSECTICIDE ACT/RULES.

Common Product Examples

Phosphorus, Red

Other Codes in Chapter 28

28011000 Chlorine Official Indian tariff item 28011000 covers Chlorine. It falls under heading 2801 for FLUORINE, CHLORINE, BROMINE AND IODINE. BCD 5% AIDC 5% IGST 18% 28012000 Iodine Official Indian tariff item 28012000 covers Iodine. It falls under heading 2801 for FLUORINE, CHLORINE, BROMINE AND IODINE. BCD 2.5% AIDC 2.5% IGST 18% 28013010 Fluorine Official Indian tariff item 28013010 covers Fluorine. It falls under heading 2801 for FLUORINE, CHLORINE, BROMINE AND IODINE. BCD 5% AIDC 5% IGST 18% 28013020 Bromine Official Indian tariff item 28013020 covers Bromine. It falls under heading 2801 for FLUORINE, CHLORINE, BROMINE AND IODINE. BCD 5% AIDC 5% IGST 18% 28020010 Sublimed Sulphur Official Indian tariff item 28020010 covers Sublimed sulphur. It falls under heading 2802 for SULPHUR, SUBLIMED OR PRECIPITATED; COLLOIDAL SULPHUR. BCD 5% AIDC 5% IGST 18% 28020020 Precipitated Sulphur Official Indian tariff item 28020020 covers Precipitated sulphur. It falls under heading 2802 for SULPHUR, SUBLIMED OR PRECIPITATED; COLLOIDAL SULPHUR. BCD 5% AIDC 5% IGST 18% 28020030 Colloidal Sulphur Official Indian tariff item 28020030 covers Colloidal sulphur. It falls under heading 2802 for SULPHUR, SUBLIMED OR PRECIPITATED; COLLOIDAL SULPHUR. BCD 5% AIDC 5% IGST 18% 28030010 Carbon Blacks Official Indian tariff item 28030010 covers Carbon blacks. It falls under heading 2803 for CARBON (CARBON BLACKS AND OTHER FORMS OF CARBON NOT ELSEWHERE SPECIFIED OR INCLUDED). BCD 7.5% AIDC 7.5% IGST 18% 28030020 Acetylene Black Official Indian tariff item 28030020 covers Acetylene black. It falls under heading 2803 for CARBON (CARBON BLACKS AND OTHER FORMS OF CARBON NOT ELSEWHERE SPECIFIED OR INCLUDED). BCD 5% AIDC 5% IGST 18% 28030090 Carbon (Carbon Blacks and Other Forms of Carbon Not Elsewhere Specified or Included) - Other Official Indian tariff item 28030090 covers Other. It falls under heading 2803 for CARBON (CARBON BLACKS AND OTHER FORMS OF CARBON NOT ELSEWHERE SPECIFIED OR INCLUDED). BCD 5% AIDC 5% IGST 18% 28041000 Hydrogen Official Indian tariff item 28041000 covers Hydrogen. It falls under heading 2804 for HYDROGEN, RARE GASES AND OTHER NON-METALS. BCD 5% AIDC 5% IGST 18% 28042100 Argon Official Indian tariff item 28042100 covers Argon. It falls under heading 2804 for HYDROGEN, RARE GASES AND OTHER NON-METALS. BCD 5% AIDC 5% IGST 18%