Nitrogen

Nitrogen gas, industrial and commercial grade

CBIC CLEARANCE

HSN 2804 30 00 (Nitrogen) 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 commodity import declarations. Where the imported quantity of nitrogen exceeds the specified threshold under the Public Liability Insurance Act, 1991, the importer must also maintain a valid insurance policy as notified under S.O. 227(E) dated 24-03-1992.

What this is

HSN code

2804 30 00

Chapter

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

Primary regulator

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

Customs documentation

Chapter 28 qualifiers from CBIC
Insurance policy from insurer
Import declaration from CBIC

Compliance steps

1
Ensure the import declaration for nitrogen includes all mandatory additional qualifiers prescribed under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers are compulsory for all Chapter 28 commodities with effect from 15 October 2023 and must appear on the bill of entry at lodgement.
CBIC Circular 23/2023-Cus dated 30-09-2023, paras 4.1 and 4.2
2
Where the quantity of nitrogen imported exceeds the threshold prescribed as a hazardous substance under the Public Liability Insurance Act, 1991, obtain and maintain a valid insurance policy covering public liability before the consignment is cleared. Absence of the requisite insurance policy is an independent statutory non-compliance.
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 oversight on this tariff line is treating the Chapter 28 mandatory-qualifier requirement as an administrative formality and submitting the bill of entry without completing paragraphs 4.1 and 4.2 qualifiers — a deficiency that triggers CBIC detention of the consignment at gateway ports pending correction. Separately, importers handling industrial-scale nitrogen frequently miss the Public Liability Insurance Act threshold check, which is assessed on the quantity per consignment, not annual volume.

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Frequently asked

Does HSN 2804 30 00 require BIS certification?

No; no BIS Quality Control Order covers nitrogen under this tariff line. The operative framework is CBIC Circular 23/2023-Cus, which mandates Chapter 28 additional qualifiers in all import declarations for this commodity with effect from 15 October 2023.

What are the mandatory additional qualifiers required at bill of entry for Chapter 28 imports?

Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus specify the qualifiers; they must be declared on every bill of entry for Chapter 28 commodities from 15 October 2023 onwards.

When does the Public Liability Insurance Act, 1991 obligation apply to nitrogen imports?

The obligation attaches when the quantity of nitrogen imported exceeds the specified threshold for hazardous substances as notified under S.O. 227(E) dated 24-03-1992; importers should verify the applicable threshold quantity before each consignment.

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