Other

Other rare gases and non-metals (inorganic, residual)

CBIC CLEARANCE

HSN 2804 29 90 (Other rare gases and non-metals) 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, applicable to all Chapter 28 commodity declarations with effect from 15 October 2023. Where the imported substance qualifies as a specified hazardous substance exceeding threshold quantities, insurance cover under the Public Liability Insurance Act, 1991 is also required as per S.O. 227(E) dated 24-03-1992.

What this is

HSN code

2804 29 90

Chapter

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

Primary regulator

CBIC · CBIC Circular 23/2023-Cus; Chapter 28 mandatory qualifier regime

Customs documentation

Chapter 28 qualifiers from CBIC
Insurance policy from insurer

Compliance steps

1
Include all mandatory additional qualifiers in the import declaration as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers apply to all Chapter 28 commodity entries with effect from 15 October 2023; non-compliant declarations are liable to be held for amendment or re-assessment.
CBIC Circular 23/2023-Cus dated 30-09-2023, paras 4.1 and 4.2
2
Where the consignment comprises a specified hazardous substance imported in quantities exceeding the thresholds prescribed under the Public Liability Insurance Act, 1991, obtain and hold a valid insurance policy before filing the bill of entry. The obligation is triggered by quantity and substance identity as defined under S.O. 227(E).
Public Liability Insurance Act, 1991 · S.O. 227(E) dated 24-03-1992

A word of counsel

The most common error on this residual tariff line is assuming that because the 8-digit description reads 'Other', the Chapter 28 mandatory-qualifier obligation does not apply. CBIC Circular 23/2023-Cus is chapter-wide and covers all CTIs under Chapter 28 without product-specific carve-outs; a declaration filed without the prescribed qualifiers will be flagged for amendment at the bill of entry stage, generating demurrage and ground rent while the entry is held.

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Frequently asked

Does HSN 2804 29 90 require BIS certification?

No, this residual non-metals tariff line is not covered by any BIS Quality Control Order. Import compliance is governed by the Central Board of Indirect Taxes and Customs under CBIC Circular 23/2023-Cus, with a Public Liability Insurance requirement where hazardous-substance thresholds are exceeded.

What mandatory qualifiers must be declared under CBIC Circular 23/2023-Cus for Chapter 28 imports?

Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus specify the additional qualifiers required in import declarations for Chapter 28 commodities; the circular has been operative since 15 October 2023 and applies to all Chapter 28 CTIs including this residual heading.

When does the Public Liability Insurance Act, 1991 requirement apply to this HSN?

The insurance obligation is triggered only when the imported substance qualifies as a specified hazardous substance and the import quantity exceeds the thresholds prescribed under S.O. 227(E) dated 24-03-1992; importers should verify substance identity and quantity against that schedule before each shipment.

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