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HomeHSNChapter 28HSN 2805 30 00

Rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed

Rare-earth metals, scandium and yttrium, intermixed or interalloyed

CBIC CLEARANCE

HSN 2805 30 00 (Rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed) is subject to mandatory additional qualifier declarations in the import declaration under 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 as stipulated in paragraphs 4.1 and 4.2 of that Circular.

What this is
HSN code
2805 30 00
Chapter
28 · Inorganic chemicals; organic or inorganic compounds of precious metals
Primary regulator
CBIC · Mandatory Chapter 28 qualifiers, Circular 23/2023-Cus
Customs documentation
  • Chapter 28 qualifiers from CBIC
  • Import declaration from CBIC
Compliance steps
  1. 1
    Complete the mandatory additional qualifiers in the import declaration for Chapter 28 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers must be present in the bill of entry filed on or after 15 October 2023.
    CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
  2. 2
    Verify that the import declaration accurately describes the form of the rare-earth metals — whether pure, intermixed, or interalloyed — as this distinction drives the qualifier entries required under the Chapter 28 qualifier regime.
    CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
A word of counsel

The most common error on this tariff line is filing the bill of entry without populating the Chapter 28 mandatory qualifiers, treating them as optional descriptive fields rather than binding declaration requirements. A bill of entry missing the qualifiers stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus is liable to detention at the customs station pending amendment, accruing demurrage and ground rent until the corrected declaration is accepted.

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Frequently asked
Does HSN 2805 30 00 require BIS certification?
No, rare-earth metals, scandium and yttrium are not covered by any BIS Quality Control Order. Import is governed by the mandatory additional qualifier declaration regime under the Central Board of Indirect Taxes and Customs, per CBIC Circular 23/2023-Cus dated 30-09-2023.
When did the Chapter 28 mandatory qualifier requirement take effect for this HSN?
The requirement under CBIC Circular 23/2023-Cus came into force on 15 October 2023 and applies to all import declarations for Chapter 28 commodities, including HSN 2805 30 00, filed on or after that date.
Do the qualifier obligations differ depending on whether the rare-earth metals are intermixed or interalloyed versus pure?
Yes. The form of the product — pure, intermixed, or interalloyed — determines the specific qualifier entries required under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus; importers should confirm the correct qualifier values against the actual product specification before filing.
Last verified against gazette notifications: 2026-05-16. Source: CBIC / Indian Customs CUSDATA.
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