Bromine
Bromine, a hazardous halogen element
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.
- Chapter 28 qualifiers from CBIC
- Insurance policy from insurer
- PLI Act compliance from importer
- 1At 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
- 2Where 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
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.