Chlorine
Chlorine, elemental halogen gas
HSN 2801 10 00 (Chlorine) is subject to mandatory additional qualifier declarations under Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-Cus dated 30-09-2023, operative from 15 October 2023 for all Chapter 28 commodities. Importers of chlorine exceeding specified threshold quantities must additionally maintain a Public Liability Insurance policy under the provisions of the Public Liability Insurance Act, 1991, as notified by S.O. 227(E) dated 24-03-1992.
- Chapter 28 qualifiers declaration from CBIC
- Public liability insurance policy from insurer
- 1Include all mandatory additional qualifiers in the import declaration for Chapter 28 commodities as stipulated in Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus. Non-compliance with the qualifier requirements renders the bill of entry deficient and liable to detention from 15 October 2023 onwards.CBIC Circular 23/2023-Cus dated 30-09-2023, Para 4.1 and 4.2
- 2Where the quantity of chlorine imported exceeds the threshold specified under S.O. 227(E) dated 24-03-1992, the owner must obtain a Public Liability Insurance policy covering third-party liability arising from hazardous substance incidents, as mandated by the Public Liability Insurance Act, 1991.Public Liability Insurance Act, 1991 · S.O. 227(E) dated 24-03-1992 issued by Ministry of Environment and Forests
The most common oversight on this tariff line is failing to include the mandatory Chapter 28 qualifiers in the import declaration before the bill of entry is filed; the CBIC qualifier requirement applies at the declaration stage and cannot be rectified after out-of-charge without a formal amendment, attracting demurrage and ground rent during the corrective period. Additionally, importers often misjudge whether their consignment volume crosses the PLI Act threshold — confirm the specified quantity under S.O. 227(E) against actual import quantities before shipment.