Containing by weight not less than 99.99% of silicon

High-purity silicon, 99.99% or greater by weight

CBIC CLEARANCE

HSN 2804 61 00 (silicon containing not less than 99.99% by weight) is subject to mandatory additional qualifier declarations in the import bill of entry under CBIC Circular 23/2023-Cus dated 30-09-2023, administered by the Central Board of Indirect Taxes and Customs (CBIC). The qualifier obligations apply to all commodities under Chapter 28 with effect from 15 October 2023 and must be fulfilled at the bill-of-entry stage before out-of-charge is granted.

What this is

HSN code

2804 61 00

Chapter

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

Primary regulator

CBIC · CBIC Circular 23/2023-Cus, Chapter 28 mandatory qualifier declarations

Customs documentation

Chapter 28 qualifiers declaration to CBIC
Bill of entry with para 4.1 and 4.2 compliance

Compliance steps

1
At the time of filing the bill of entry, include all mandatory additional qualifiers for Chapter 28 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers must be entered in the import declaration before customs out-of-charge; incomplete declarations are liable to detention at assessment.
CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2, effective 15-10-2023
2
Verify that the declared silicon purity meets the 99.99% by weight threshold that defines this tariff line; any consignment falling below that threshold is misclassified under 2804 61 00 and liable to reclassification with differential duty recovery.
CTH 2804 61 00 · CBIC Circular 23/2023-Cus dated 30-09-2023

A word of counsel

The single most common error on this tariff line is filing the bill of entry without completing the Chapter 28 mandatory qualifiers required under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus — particularly where the importer treats the qualifier obligation as optional or post-assessment correctable. Customs officers verify qualifier completeness before granting out-of-charge; a declaration filed without the required qualifiers is returned for amendment, accruing demurrage and ground rent at the port.

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Frequently asked

Does HSN 2804 61 00 require BIS certification?

No, high-purity silicon under this tariff line is not covered by any BIS Quality Control Order. The operative compliance obligation is the mandatory additional qualifier declaration under CBIC Circular 23/2023-Cus dated 30-09-2023, applicable to all Chapter 28 commodities with effect from 15 October 2023.

What are the mandatory qualifiers under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus for Chapter 28 goods?

Paragraphs 4.1 and 4.2 of the Circular require that specific chemical or technical descriptors be declared in the import bill of entry for commodities under Chapters 28, 29, 32, 39 and CTH 3808; the exact qualifier fields are set out in the Circular's annexures and must be completed at filing, not retrospectively.

Does the purity threshold of 99.99% affect classification if the certified purity is marginally lower?

Yes. Silicon with a purity below 99.99% by weight falls outside CTH 2804 61 00 and would be classified under a different sub-heading of heading 2804, potentially attracting a different duty rate and qualifier set; the Certificate of Analysis from the manufacturer is the primary document used by the assessing officer to verify the threshold.

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