Tellurium

Tellurium, boron group non-metal element

CBIC CLEARANCE

HSN 2804 50 20 (Tellurium) is subject to mandatory additional qualifier declarations in the import bill of entry under the Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-Cus dated 30-09-2023, operative with effect from 15 October 2023. The qualifier requirements apply to all commodities under Chapter 28 per Paragraphs 4.1 and 4.2 of that Circular.

What this is

HSN code

2804 50 20

Chapter

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

Primary regulator

CBIC · Circular 23/2023-Cus dated 30-09-2023, Chapter 28 mandatory qualifiers

Customs documentation

Chapter 28 qualifiers from CBIC
Import declaration to CBIC

Compliance steps

1
Ensure the import declaration for Tellurium includes all mandatory additional qualifiers stipulated in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. This requirement is operative with effect from 15 October 2023 and applies to every bill of entry filed for commodities under Chapter 28.
CBIC Circular 23/2023-Cus dated 30-09-2023 · Paragraphs 4.1 and 4.2
2
Verify that the qualifier declarations are uploaded in e-Sanchit before out-of-charge. Declarations filed without the Chapter 28 mandatory qualifiers are liable to be held by the proper officer pending re-submission, attracting detention and demurrage.
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 a generic commodity description and overlooking the Chapter 28 mandatory qualifier regime. CBIC Circular 23/2023-Cus requires specific additional qualifiers — such as purity grade and form — in the import declaration itself; a consignment cleared with an incomplete declaration remains exposed to post-clearance audit, monetary penalty, and demand of differential duty under the Customs Act, 1962.

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Frequently asked

Does HSN 2804 50 20 require BIS certification?

No, Tellurium is not covered by any BIS Quality Control Order. Import is governed by the mandatory additional qualifier declaration regime under Chapter 28 administered by the Central Board of Indirect Taxes and Customs pursuant to Circular 23/2023-Cus dated 30-09-2023.

From which date are the Chapter 28 mandatory qualifiers operative for this tariff line?

The mandatory additional qualifier requirements under Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus are operative with effect from 15 October 2023 and apply to all bills of entry filed on or after that date.

What happens if the mandatory qualifiers are missing from the import declaration at the bill of entry stage?

The proper officer may withhold out-of-charge until a corrected declaration with the requisite Chapter 28 qualifiers is filed, exposing the consignment to detention, demurrage, and ground rent at the port of import.

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