Oleum
Oleum (fuming sulphuric acid)
CBIC CLEARANCE
HSN 2807 00 20 (Oleum) 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, operative from 15 October 2023. The circular requires importers of Chapter 28 commodities to furnish specific product qualifiers at paragraphs 4.1 and 4.2 of the circular in every bill of entry.
Chapter
28 · Inorganic chemicals; organic or inorganic compounds of precious metals
Primary regulator
CBIC · 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
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At the time of filing the bill of entry, furnish the mandatory additional qualifiers for Chapter 28 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. Non-compliance with these qualifier requirements is treated as a deficient import declaration.
CBIC Circular 23/2023-Cus dated 30-09-2023, paras 4.1 and 4.2, operative from 15-10-2023
The single most common error on this tariff line is filing the bill of entry without the Chapter 28 mandatory qualifiers introduced by CBIC Circular 23/2023-Cus. A declaration that omits the paragraph 4.1 and 4.2 qualifiers is treated as deficient by the customs system, resulting in a hold on out-of-charge, accruing demurrage and ground rent while the corrected declaration is processed.
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Speak to an Expert → Does HSN 2807 00 20 require BIS certification?
No, no BIS Quality Control Order covers oleum or sulphuric acid under this tariff line. Import compliance is governed by CBIC Circular 23/2023-Cus, which mandates additional product qualifiers in import declarations for Chapter 28 commodities with effect from 15 October 2023.
What specific qualifiers are required under CBIC Circular 23/2023-Cus for Chapter 28 imports?
The qualifiers are prescribed in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023; the exact fields must be drawn from that circular and populated in the bill of entry at the time of filing.
From which date did the mandatory qualifier requirement become operative for oleum imports?
The mandatory additional qualifier requirement for Chapter 28 commodities, including oleum under HSN 2807 00 20, became operative from 15 October 2023 per CBIC Circular 23/2023-Cus.
Last verified against gazette notifications: 2026-05-16. Source: CBIC / Indian Customs CUSDATA.