Boron

Boron, non-metal element (inorganic chemicals)

CBIC CLEARANCE

HSN 2804 50 10 (Boron) is subject to mandatory additional qualifiers in the import declaration under Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-Cus dated 30-09-2023, operative from 15 October 2023. This Chapter 28 obligation requires importers to furnish specified qualifying particulars at the bill-of-entry stage as stipulated in paragraphs 4.1 and 4.2 of that circular.

What this is

HSN code

2804 50 10

Chapter

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

Primary regulator

CBIC · Customs Act, 1962; Chapter 28 mandatory qualifiers per Circular 23/2023-Cus

Customs documentation

Chapter 28 qualifiers from CBIC
Bill of entry declaration to CBIC

Compliance steps

1
Ensure the import declaration for boron includes all mandatory additional qualifiers prescribed in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. This requirement has been in effect from 15 October 2023 and applies to all commodities under Chapter 28.
CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
2
File the bill of entry with the qualifying particulars populated in the relevant fields before customs out-of-charge. Declarations missing the Chapter 28 qualifiers are liable to be held for rectification, attracting demurrage and ground rent at the port.
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 standard commodity description alone and omitting the Chapter 28 additional qualifiers required under CBIC Circular 23/2023-Cus. Because the circular covers Chapters 28, 29, 32, 39 and CTH 3808 collectively, importers who handle multiple chemical chapters sometimes apply the qualifiers selectively to their primary chapter and overlook the boron declaration — resulting in an incomplete bill of entry, customs hold, and accumulating demurrage.

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Frequently asked

Does HSN 2804 50 10 require BIS certification?

No. No BIS Quality Control Order covers boron or the non-metals subheading of Chapter 28. The operative compliance requirement is the mandatory additional qualifiers in the import declaration under CBIC Circular 23/2023-Cus dated 30-09-2023.

From what date are the Chapter 28 additional qualifiers mandatory for boron imports?

The requirement is operative from 15 October 2023 per CBIC Circular 23/2023-Cus, and applies to all import declarations filed on or after that date regardless of shipment origin.

What happens if the mandatory qualifiers are absent from the bill of entry at the time of filing?

Customs will hold the declaration for rectification; the consignment remains detained at port until the corrected declaration is accepted, during which demurrage and ground rent accrue at the importer's cost.

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