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Other

Carbon blacks and other forms of carbon, residual

CBIC CLEARANCE

HSN 2803 00 90 (Other carbon forms not elsewhere specified) is subject to mandatory additional qualifiers in the import declaration under CBIC Circular 23/2023-Cus dated 30-09-2023, operative for all Chapter 28 commodity entries from 15 October 2023. The Central Board of Indirect Taxes and Customs (CBIC) administers this overlay as a declaration-accuracy control at the bill-of-entry stage.

What this is
HSN code
2803 00 90
Chapter
28 · Inorganic chemicals; organic or inorganic compounds of precious metals
Primary regulator
CBIC · CBIC Circular 23/2023-Cus dated 30-09-2023, Chapter 28 mandatory qualifiers
Customs documentation
  • Chapter 28 qualifiers from CBIC
  • Import declaration from CBIC
Compliance steps
  1. 1
    Include all mandatory additional qualifiers in the import declaration as stipulated under Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. This requirement applies to all Chapter 28 commodity entries and has been operative from 15 October 2023.
    CBIC Circular 23/2023-Cus dated 30-09-2023, Paragraphs 4.1 and 4.2
  2. 2
    Verify that the bill of entry correctly identifies the specific form of carbon (e.g., carbon black, activated carbon, or other residual carbon form) within the 2803 00 90 residual tariff line, as misclassification of the carbon form is a declaration error subject to CBIC scrutiny and potential re-assessment.
    CBIC Circular 23/2023-Cus dated 30-09-2023
A word of counsel

The most common error on this residual tariff line is filing the bill of entry without the Chapter 28 mandatory qualifiers, treating the declaration as a routine chemical import. CBIC Circular 23/2023-Cus makes these qualifiers enforceable from 15 October 2023, and an incomplete declaration can result in consignment detention and reassessment; the qualifier requirement applies irrespective of the specific form of carbon being imported under this residual CTI.

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Frequently asked
Does HSN 2803 00 90 require BIS certification?
No, no BIS Quality Control Order covers this residual carbon tariff line. Import is governed by the Central Board of Indirect Taxes and Customs under the mandatory Chapter 28 declaration-qualifier regime established by CBIC Circular 23/2023-Cus dated 30-09-2023.
From which date are the Chapter 28 mandatory qualifiers operative for this tariff line?
The mandatory additional qualifiers under Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus became operative from 15 October 2023 for all Chapter 28 commodity entries including HSN 2803 00 90.
Does the mandatory qualifier requirement apply to all importers of this tariff line or only to specific categories?
The requirement applies uniformly to all import declarations for Chapter 28 commodities; CBIC Circular 23/2023-Cus does not provide exemptions based on importer category or consignment value.
Last verified against gazette notifications: 2026-05-16. Source: CBIC / Indian Customs CUSDATA.
Related
ChapterChapter 28 · Inorganic chemicals; organic or inorganic compounds of precious metalsIndustryChemicals industryHSNCARBON (CARBON BLACKS AND OTHER FORMS OF CARBON NOT ELSEWHERE SPECIFIED OR INCLUDED)