Argon
Argon, rare gases for industrial or laboratory use
HSN 2804 21 00 (Argon) 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, operative with effect from 15 October 2023. The circular requires importers to furnish specific chemical-identity qualifiers at the bill-of-entry stage for all commodities under Chapter 28, as stipulated in paragraphs 4.1 and 4.2.
- Chapter 28 qualifiers from CBIC
- Commercial invoice from exporter
- 1Include all mandatory additional qualifiers for Chapter 28 commodities in the import declaration at the bill-of-entry stage. The qualifiers must conform to the specifications set out in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-CUS; declarations filed without the requisite qualifiers are liable to be held for rectification or detention.CBIC Circular 23/2023-CUS dated 30-09-2023, paragraphs 4.1 and 4.2, effective 15-10-2023
- 2Ensure the exporter's commercial and shipping documentation accurately identifies the gas as argon (CAS-specific identity) consistent with the Chapter 28 qualifier requirements. Mismatches between the declared qualifier and the actual product specification are treated as misdeclaration under the Customs Act, 1962.CBIC Circular 23/2023-CUS dated 30-09-2023
The most common error on this tariff line is submitting a bill of entry for argon without populating the Chapter 28 mandatory qualifiers, treating the import as a routine industrial-gas entry that needs only the standard commercial invoice. CBIC Circular 23/2023-CUS has been operative since 15 October 2023, and customs systems flag Chapter 28 entries lacking the prescribed qualifiers for officer review — resulting in out-of-charge delays, demurrage, and potential misdeclaration proceedings.