29199000
ORGANIC CHEMICALS›Estry fosforowe i ich sole, włącznie z fosforanami kwasu mlekowego; ich fluorowcowane, sulfonowane, nitrowane lub nitrozowane pochodne
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Classification and characterisation of substances
CN code 291990 covers esters of phosphoric acids and their salts, and their halogenated, sulphonated, nitrated or nitrosated derivatives, other than those covered by more specific subheadings of heading 2919. The group includes trialkyl phosphates used as plasticisers and flame retardants, most notably tributyl phosphate (TBP, CAS 126-73-8), triethyl phosphate (TEP, CAS 78-40-0), tripropyl phosphate (TPP), and triphenyl phosphate (CAS 115-86-6). Tributyl phosphate is widely used as a diluent in solvent extraction of metals, as an antifoaming agent, and as a plasticiser. Trialkyl phosphates acting as flame retardants are incorporated into plastics, polyurethane foams, and textiles to improve fire resistance. Classification under 291990 requires a chemically defined compound consistent with Note 1 to Chapter 29. Commercial flame-retardant blends containing multiple phosphoric esters may be classified in Chapter 38 as chemical preparations.
REACH, CLP requirements and environmental safety
Phosphoric esters classified under CN 291990 imported into the EU are subject to REACH Regulation (EC) No 1907/2006 and must be registered with ECHA for the relevant tonnage band. Tributyl phosphate (TBP) warrants particular attention due to its persistent and bioaccumulative properties and has been subject to ECHA scrutiny on the SVHC Candidate List. Triphenyl phosphate is classified as hazardous to the aquatic environment with long-term effects (H411) and faces restrictions in certain applications. CLP classification for phosphoric esters typically addresses acute toxicity, skin and eye irritation, and aquatic environmental hazard. Safety Data Sheets (SDS) must be prepared pursuant to Regulation (EU) 2020/878 and include up-to-date exposure scenarios as an extended SDS (eSDS). Organophosphate compounds may exhibit neurotoxic properties, requiring a detailed occupational risk assessment.
Trade, export controls and practical customs clearance
Customs declarations for goods imported under CN 291990 must include precise chemical identification (IUPAC name, CAS number), degree of purity, REACH registration number or OR confirmation, and a declaration of intended end use. Tributyl phosphate and certain other alkyl phosphates may be subject to heightened customs scrutiny because of their potential use as extractants in nuclear processing - exporters should consult current export control lists including Regulation (EU) 2021/821. Organic phosphate flame retardants used in consumer articles such as furniture, textiles, and electronics are also subject to REACH Annex XVII restrictions and sector-specific product safety legislation under Regulation (EU) 2023/988. Preferential tariff rates may be available for imports from countries with EU free trade agreements - TARIC verification and appropriate origin documentation (EUR.1, invoice declaration) are recommended prior to any purchase order.
Chemical safety and SDS requirements
Organic substances under CN code 2919 90 (Phosphoric esters and derivatives) require detailed chemical documentation for customs clearance. The Safety Data Sheet must comply with REACH Annex II. Substances classified as hazardous under CLP require GHS pictogram labelling. Transport follows ADR (road) or IMDG (maritime) regulations. Some organic substances may be subject to export controls as dual-use goods. Importers should verify whether the substance requires REACH authorisation (Annex XIV) or is subject to restrictions (Annex XVII).
Frequently asked questions
Are trialkyl phosphate flame retardants always classified under CN 291990?
Chemically pure and defined phosphoric acid esters meeting the requirements of Note 1 to Chapter 29 are classified under subheading 291990 as residual goods. However, finished commercial preparations comprising mixtures of different flame retardants or containing fillers and carriers are generally classified in Chapter 38 (e.g. 382390) as chemical preparations. The critical question is whether the product is a single, chemically defined phosphoric ester compound or a multi-component formulation.
Does tributyl phosphate (TBP) require special authorisations for import into the EU?
At the time of writing, TBP has not yet been listed in REACH Annex XIV requiring formal authorisation. However, it appears on the SVHC Candidate List due to its vPvB (very persistent and very bioaccumulative) properties. Importers are obliged to communicate the presence of SVHC to recipients in accordance with Article 33 of REACH, and the status of the substance on REACH lists should be monitored regularly via the ECHA Candidate List database, as additions and regulatory decisions occur periodically.
What CLP requirements apply to organic phosphates under CN 291990?
Every phosphoric ester must be classified and labelled in accordance with CLP Regulation (EC) No 1272/2008. If the substance appears in Annex VI to CLP with a harmonised classification, that classification is mandatory. For substances not listed in Annex VI, suppliers must conduct their own classification based on available toxicological and ecotoxicological data. Labels and SDS must reflect the classification in the official language of each EU member state where the substance is placed on the market.
How to classify Phosphoric esters and derivatives in customs tariff 2919 90?
Classification of Phosphoric esters and derivatives under CN code 2919 90 is based on chemical structure and functional groups. If in doubt, you can apply for Binding Tariff Information (BTI) from the national customs authority.
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