Calcium

Calcium metal, alkaline-earth metals

CBIC CLEARANCE

HSN 2805 12 00 (Calcium) is subject to mandatory additional qualifier declarations in import filings under the Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-CUS dated 30-09-2023, operative from 15 October 2023. The circular requires Chapter 28 importers to furnish specific commodity qualifiers at the bill-of-entry stage as stipulated in paragraphs 4.1 and 4.2.

What this is

HSN code

2805 12 00

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
Bill of entry declaration to CBIC

Compliance steps

1
At the bill-of-entry stage, furnish the mandatory additional qualifiers for Chapter 28 commodities as specified in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-CUS. Non-compliance with the qualifier requirements renders the declaration incomplete and may result in detention of the consignment pending re-filing.
CBIC Circular 23/2023-CUS dated 30-09-2023, para 4.1 and 4.2, effective 15-10-2023
2
Ensure the importer of record reviews the qualifier fields specific to Chapter 28 inorganic chemicals before submission, as the circular applies uniformly to all CTIs under Chapters 28, 29, 32, 39 and CTH 3808. An incomplete or inaccurate qualifier entry is treated as a misdeclaration at the bill of entry.
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 under the pre-October 2023 declaration format and omitting the Chapter 28 mandatory qualifiers altogether. CBIC's system-level validation for the affected chapters flags incomplete qualifier fields at the assessment stage, triggering a query or examination order that accumulates demurrage and ground rent while the importer re-files. Confirm qualifier field mapping with the customs broker before the vessel arrives at port.

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Frequently asked

Does HSN 2805 12 00 require BIS certification?

No, calcium metal falls outside the BIS Quality Control Order regime; no BIS QCO covers this product family. Import compliance is governed by CBIC Circular 23/2023-CUS, which mandates additional qualifiers in the bill-of-entry declaration for all Chapter 28 commodities effective 15 October 2023.

Which specific qualifier fields apply to Chapter 28 commodities under CBIC Circular 23/2023-CUS?

The qualifier requirements are set out in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-CUS dated 30 September 2023; the importer should confirm the current field list with their customs broker or the CBIC ICEGATE portal before filing.

Does the mandatory-qualifier requirement under Circular 23/2023-CUS apply to re-imports or only to fresh commercial imports?

The circular applies to import declarations across all Chapter 28 commodities without a re-import carve-out; the qualifier obligation attaches to the bill-of-entry filing itself, regardless of the import purpose.

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