Other

Alkali, alkaline-earth and rare-earth metals (other than sodium, calcium)

CBIC CLEARANCE

HSN 2805 19 00 (Other alkali or alkaline-earth metals; rare-earth metals, scandium and yttrium) is subject to Central Board of Indirect Taxes and Customs (CBIC) mandatory additional qualifier declarations under CBIC Circular 23/2023-Cus dated 30-09-2023. Where imports exceed specified quantities of hazardous substances, the owner must maintain a Public Liability Insurance policy under the Public Liability Insurance Act, 1991, as notified by S.O. 227(E) dated 24-03-1992.

What this is

HSN code

2805 19 00

Chapter

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

Primary regulator

CBIC · Mandatory Chapter 28 qualifiers, CBIC Circular 23/2023-Cus

Customs documentation

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

Compliance steps

1
File mandatory additional qualifiers in the import declaration as prescribed under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus for all commodities under Chapter 28. This requirement has been operative from 15 October 2023 and non-compliance results in detention of the consignment at the bill-of-entry stage.
CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2, effective 15-10-2023
2
Where the import quantity exceeds the threshold prescribed for specified hazardous substances, obtain and maintain a valid Public Liability Insurance policy covering third-party liability. The insurance obligation is governed by the Public Liability Insurance Act, 1991, as notified by S.O. 227(E) dated 24-03-1992.
Public Liability Insurance Act, 1991 · S.O. 227(E) dated 24-03-1992 issued by Ministry of Environment and Forests

A word of counsel

The qualifier requirement under CBIC Circular 23/2023-Cus is applied at the declaration stage — consignments under Chapter 28 that arrive without the mandatory additional qualifiers in the import declaration are liable to detention pending amendment of the bill of entry, with demurrage and ground rent accruing from the date of arrival. Importers frequently overlook the hazardous-substance insurance threshold, treating the PLI obligation as inapplicable until a quantity breach has already occurred at the port.

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Frequently asked

Does HSN 2805 19 00 require BIS certification?

No, no BIS Quality Control Order covers this product family of alkali, alkaline-earth and rare-earth metals. The operative obligations are the CBIC mandatory Chapter 28 qualifier declarations under CBIC Circular 23/2023-Cus and, where hazardous-substance thresholds are exceeded, Public Liability Insurance under the Public Liability Insurance Act, 1991.

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

Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023 specify the qualifier fields to be declared; compliance has been mandatory since 15 October 2023 for all import declarations covering commodities under Chapters 28, 29, 32, 39 and CTH 3808.

When does the Public Liability Insurance obligation apply to this HSN?

The PLI obligation applies when imports of specified hazardous substances exceed the quantities prescribed under S.O. 227(E) dated 24-03-1992; the owner must take out an insurance policy before the consignment is imported, not retrospectively.

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