Helium

Helium, rare industrial and specialty gas

CBIC CLEARANCE

HSN 2804 29 10 (Helium) is subject to mandatory additional qualifier declarations at the bill-of-entry stage under the Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-Cus dated 30-09-2023. With effect from 15 October 2023, importers of commodities under Chapter 28 must furnish the prescribed qualifiers stipulated in paragraphs 4.1 and 4.2 of that circular in every import declaration.

What this is

HSN code

2804 29 10

Chapter

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

Primary regulator

CBIC · Mandatory Chapter 28 import-declaration qualifiers, Circular 23/2023-Cus

Customs documentation

Chapter 28 qualifiers from CBIC
Import declaration to CBIC

Compliance steps

1
Furnish the mandatory additional qualifiers prescribed under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus in every import declaration for this tariff line. These qualifiers became compulsory with effect from 15 October 2023 and a declaration filed without them is liable to rejection at the customs gate.
CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
2
Verify that the bill of entry correctly reflects the 8-digit CTH 2804 29 10 and that all Chapter 28 qualifier fields are populated before filing in ICEGATE. Incomplete qualifier entries trigger a query or detention at the customs system level prior to out-of-charge.
CBIC Circular 23/2023-Cus dated 30-09-2023

A word of counsel

The most common error on this tariff line is filing the bill of entry with the correct CTH but leaving the Chapter 28 qualifier fields blank or partially populated — a practice that was routine before 15 October 2023 and persists through template carry-over. CBIC Circular 23/2023-Cus treats an incomplete qualifier declaration as a deficient import entry, which can result in consignment detention and demurrage accumulation while the declaration is corrected and re-assessed.

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Frequently asked

Does HSN 2804 29 10 require BIS certification?

No, no BIS Quality Control Order covers helium or this rare-gas product family. The operative requirement is the mandatory additional qualifier declaration under CBIC Circular 23/2023-Cus dated 30-09-2023, applicable to all Chapter 28 commodities from 15 October 2023.

Which specific qualifier fields must be completed for Chapter 28 imports under CBIC Circular 23/2023-Cus?

The qualifiers are prescribed in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023; importers should obtain the current field list from ICEGATE or their customs broker to ensure the bill of entry is complete.

Does the Chapter 28 qualifier requirement apply to all modes of import, including bulk and cylinder consignments of helium?

Yes. CBIC Circular 23/2023-Cus applies to all import declarations for commodities under Chapter 28 without distinction as to physical form or packaging, so both bulk-gas and compressed-cylinder consignments of helium are covered.

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