Hydrogen

Hydrogen gas, elemental non-metal

CBIC CLEARANCE

HSN 2804 10 00 (Hydrogen) is subject to Central Board of Indirect Taxes and Customs (CBIC) mandatory additional-qualifier requirements under CBIC Circular 23/2023-Cus dated 30-09-2023, operative from 15 October 2023 for all Chapter 28 commodities. Where imported quantities of hydrogen exceed the thresholds specified under the Public Liability Insurance Act, 1991, the importer must maintain a statutory insurance policy as notified by S.O. 227(E) dated 24-03-1992.

What this is

HSN code

2804 10 00

Chapter

28 · Inorganic chemicals; organic or inorganic compounds of precious metals

Primary regulator

CBIC · Chapter 28 mandatory qualifiers; Public Liability Insurance Act, 1991

Customs documentation

Chapter 28 qualifiers from CBIC
PLI insurance policy from insurer
Bill of entry declaration to CBIC

Compliance steps

1
At the bill-of-entry stage, include all mandatory additional qualifiers in the import declaration for Chapter 28 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. Non-compliance with the qualifier requirement renders the declaration deficient and liable to customs detention from 15 October 2023.
CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
2
Where the quantity of hydrogen imported meets or exceeds the threshold quantities specified as hazardous substances, take out a Public Liability Insurance policy as required under the Public Liability Insurance Act, 1991. The obligation is triggered by quantity and applies per consignment.
Public Liability Insurance Act, 1991 · S.O. 227(E) dated 24-03-1992, Ministry of Environment and Forests

A word of counsel

The most common error on this tariff line is filing the import declaration without the Chapter 28 mandatory qualifiers, treating hydrogen as a simple commodity entry. CBIC Circular 23/2023-Cus applies across all CTIs under Chapters 28, 29, 32, 39 and CTH 3808; an incomplete qualifier field triggers reassessment and potential detention even when the consignment is otherwise fully documented. The Public Liability Insurance obligation is quantity-contingent and should be assessed against the specific shipment volume before the vessel departs.

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Frequently asked

Does HSN 2804 10 00 require BIS certification?

No, elemental hydrogen is not subject to any BIS Quality Control Order. Import compliance is governed by Central Board of Indirect Taxes and Customs requirements under CBIC Circular 23/2023-Cus for Chapter 28 mandatory qualifiers, and by the Public Liability Insurance Act, 1991 where specified quantity thresholds are exceeded.

What are the mandatory additional qualifiers required for Chapter 28 under CBIC Circular 23/2023-Cus?

Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023 specify the qualifier fields that must be populated in import declarations for all commodities under Chapter 28, operative from 15 October 2023; the circular should be consulted directly for the current field list.

Does the Public Liability Insurance obligation apply to every hydrogen import regardless of quantity?

No. The obligation under the Public Liability Insurance Act, 1991, as notified by S.O. 227(E) dated 24-03-1992, is triggered only when the imported quantity of hydrogen exceeds the specified hazardous-substance threshold quantities; importers should verify the applicable threshold before each shipment.

Last verified against gazette notifications: 2026-05-16. Source: CBIC / Indian Customs CUSDATA.