Hydrogen chloride (hydrochloric acid)
Hydrogen chloride and hydrochloric acid
HSN 2806 10 00 (Hydrogen chloride / hydrochloric acid) is subject to mandatory additional qualifier declarations in import filings administered by the Central Board of Indirect Taxes and Customs (CBIC) under CBIC Circular 23/2023-Cus dated 30-09-2023, effective 15 October 2023. Imports of this specified hazardous substance exceeding notified threshold quantities additionally require a Public Liability Insurance policy under S.O. 227(E) dated 24-03-1992 issued by the Ministry of Environment and Forests.
- Chapter 28 qualifiers from CBIC
- Insurance policy from insurer
- Hazardous-substance declaration to CBIC
- 1Include all 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 are compulsory at the bill-of-entry stage with effect from 15 October 2023 and non-compliance triggers re-assessment or detention of the consignment.CBIC Circular 23/2023-Cus dated 30-09-2023, para 4.1 and 4.2
- 2Where the quantity of hydrogen chloride imported exceeds the threshold specified under S.O. 227(E) dated 24-03-1992, obtain a Public Liability Insurance policy covering third-party liability arising from handling of the hazardous substance before filing the bill of entry.Public Liability Insurance Act, 1991 · S.O. 227(E) dated 24-03-1992, Ministry of Environment and Forests
The most common error on this tariff line is filing the bill of entry without the Chapter 28 mandatory qualifiers required under CBIC Circular 23/2023-Cus — a deficiency that customs systems flag automatically post-15 October 2023, resulting in consignment detention and demurrage while declarations are re-filed. Separately, importers frequently overlook the Public Liability Insurance obligation for threshold-exceeding quantities; the PLI policy must be in place before arrival, not arranged reactively at the port.