Fluorine
Fluorine, elemental halogen gas
HSN 2801 30 10 (Fluorine) is subject to mandatory additional qualifier declarations administered by the Central Board of Indirect Taxes and Customs (CBIC) under CBIC Circular 23/2023-Cus dated 30-09-2023, applicable to all commodity imports under Chapter 28 with effect from 15 October 2023. No separate sectoral PGA licence is required, but the Chapter 28 qualifier requirements at paragraphs 4.1 and 4.2 of that Circular are binding at the bill-of-entry stage.
- Chapter 28 qualifier declaration to CBIC
- Import declaration from CBIC
- 1Include the mandatory additional qualifiers in the import declaration for fluorine as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. This requirement applies to all consignments filed on or after 15 October 2023 and non-compliance renders the bill of entry deficient at the out-of-charge stage.CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
- 2Verify that the qualifier declarations are complete and accurate before filing, as CBIC officers are instructed to scrutinise Chapter 28 declarations for the specified parameters. Deficient or absent qualifiers will result in customs examination and potential detention of the consignment.CBIC Circular 23/2023-Cus dated 30-09-2023
The most common error on this tariff line is filing the bill of entry without the Chapter 28 additional qualifiers introduced by CBIC Circular 23/2023-Cus — particularly where importers carry over legacy declaration templates that pre-date 15 October 2023. The qualifier fields at paragraphs 4.1 and 4.2 are not optional or rectifiable post-assessment; a deficient declaration triggers examination and demurrage while the file is returned for re-submission.