Sulphuric acid

Sulphuric acid, industrial-grade inorganic acid

CBIC CLEARANCE

HSN 2807 00 10 (Sulphuric acid) is subject to mandatory additional qualifiers in import declarations administered by the Central Board of Indirect Taxes and Customs (CBIC) under CBIC Circular 23/2023-Cus dated 30-09-2023. All bills of entry for Chapter 28 commodities must include the stipulated qualifiers at the line-item level as prescribed in Paras 4.1 and 4.2 of that Circular, effective 15 October 2023.

What this is

HSN code

2807 00 10

Chapter

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

Primary regulator

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

Customs documentation

Chapter 28 qualifiers from CBIC
Bill of entry declaration to CBIC

Compliance steps

1
Include all mandatory additional qualifiers in the import declaration at the CTH line-item level as prescribed in Paras 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers are compulsory for all Chapter 28 commodities with effect from 15 October 2023; a bill of entry filed without them is liable to be flagged for amendment or detention.
CBIC Circular 23/2023-Cus dated 30-09-2023, Paras 4.1 and 4.2
2
Verify that the import declaration correctly reflects the product identity (sulphuric acid, as distinct from oleum) at the 8-digit CTH level, since the qualifier regime treats sub-headings within Chapter 28 individually and an incorrect sub-heading declaration attracts misdeclaration proceedings under the Customs Act, 1962.
CBIC Circular 23/2023-Cus dated 30-09-2023

A word of counsel

The most common error on this tariff line is filing a bill of entry with the correct 8-digit CTH but omitting the Chapter 28 mandatory qualifiers entirely — treating them as optional descriptors rather than compulsory declaration fields. CBIC Circular 23/2023-Cus made these qualifiers a hard requirement from 15 October 2023; a deficient declaration is subject to amendment with consequential delay, ground rent, and demurrage while the bill is held for correction.

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Frequently asked

Does HSN 2807 00 10 require BIS certification?

No. No BIS Quality Control Order covers sulphuric acid under this tariff line. The operative compliance requirement is the mandatory Chapter 28 declaration qualifier regime administered by the Central Board of Indirect Taxes and Customs under CBIC Circular 23/2023-Cus dated 30-09-2023.

When did the mandatory qualifier requirement for Chapter 28 imports take effect?

The qualifier requirement became mandatory with effect from 15 October 2023, per CBIC Circular 23/2023-Cus dated 30-09-2023, covering all commodities under Chapters 28, 29, 32, 39 and CTH 3808.

Does the qualifier requirement apply only to sulphuric acid or to all Chapter 28 imports?

The requirement applies to all commodities under Chapter 28 (as well as Chapters 29, 32, 39 and CTH 3808); HSN 2807 00 10 falls within this scope and must comply regardless of the grade or end-use of the sulphuric acid imported.

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