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HomeHSNChapter 28HSN 2801 30 20

Bromine

Bromine, a hazardous halogen element

CBIC CLEARANCE

HSN 2801 30 20 (Bromine) is subject to Central Board of Indirect Taxes and Customs (CBIC) mandatory additional qualifier declarations under CBIC Circular 23/2023-Cus dated 30-09-2023 for all commodities under Chapter 28. Import of bromine exceeding specified quantities additionally triggers a compulsory insurance policy requirement under the Public Liability Insurance Act, 1991, as notified by the Ministry of Environment and Forests vide S.O. 227(E) dated 24-03-1992.

What this is
HSN code
2801 30 20
Chapter
28 · Inorganic chemicals; organic or inorganic compounds of precious metals
Primary regulator
CBIC · Mandatory Chapter 28 qualifiers and Public Liability Insurance Act, 1991
Customs documentation
  • Chapter 28 qualifiers from CBIC
  • Insurance policy from insurer
  • PLI Act compliance from importer
Compliance steps
  1. 1
    At the time of filing the bill of entry, include all mandatory additional qualifiers in the import declaration as prescribed under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus for Chapter 28 commodities. This obligation is operative with effect from 15 October 2023 and applies to every consignment of bromine regardless of quantity.
    CBIC Circular 23/2023-Cus dated 30-09-2023, paras 4.1 and 4.2
  2. 2
    Where the import quantity of bromine exceeds the threshold specified under S.O. 227(E) dated 24-03-1992, take out a Public Liability Insurance policy before the consignment is cleared. Non-compliance exposes the owner to liability under the Public Liability Insurance Act, 1991.
    S.O. 227(E) dated 24-03-1992, Ministry of Environment and Forests · Public Liability Insurance Act, 1991
A word of counsel

The most common error on this tariff line is filing the bill of entry without the Chapter 28 mandatory qualifiers, treating them as optional supplementary data rather than a binding declaration requirement under CBIC Circular 23/2023-Cus. An incomplete qualifier field triggers examination and detention at the port of import; the circular provides no post-filing rectification window and a deficient declaration is treated as a mis-declaration. Separately, importers routinely overlook the PLI insurance obligation for hazardous substances exceeding specified quantities, which is a distinct statutory requirement under the Public Liability Insurance Act, 1991.

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Frequently asked
Does HSN 2801 30 20 require BIS certification?
No. Bromine is not covered by any BIS Quality Control Order; no BIS scheme applies to this tariff line. Import is governed by CBIC Circular 23/2023-Cus mandatory qualifier requirements for Chapter 28 and, where quantities exceed the specified threshold, by the Public Liability Insurance Act, 1991.
What are the mandatory qualifiers required under CBIC Circular 23/2023-Cus for Chapter 28 imports?
Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023 specify the additional declaration fields required for commodities under Chapters 28, 29, 32, 39 and CTH 3808; the specific qualifier fields must be populated in the import declaration at the bill-of-entry stage with effect from 15 October 2023.
Does the PLI insurance requirement apply to every import of bromine?
No. The Public Liability Insurance Act, 1991 obligation is triggered only when the quantity of bromine imported exceeds the specified threshold quantities set out in S.O. 227(E) dated 24-03-1992; consignments below those thresholds are not subject to the mandatory insurance requirement.
Last verified against gazette notifications: 2026-05-16. Source: CBIC / Indian Customs CUSDATA.
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