Nitric acid

Nitric acid, inorganic acid for industrial use

CBIC CLEARANCE

HSN 2808 00 10 (Nitric acid) is subject to Central Board of Indirect Taxes and Customs (CBIC) mandatory additional-qualifier requirements under CBIC Circular 23/2023-Cus dated 30-09-2023. With effect from 15 October 2023, import declarations for Chapter 28 commodities must include the additional qualifiers stipulated in Paragraphs 4.1 and 4.2 of that circular.

What this is

HSN code

2808 00 10

Chapter

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

Primary regulator

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

Customs documentation

Chapter 28 qualifiers from CBIC
Bill of entry declaration to CBIC

Compliance steps

1
Include the mandatory additional qualifiers in the import declaration as stipulated in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. This requirement applies to all Chapter 28 commodities with effect from 15 October 2023; a bill of entry filed without the required qualifiers will not be accepted.
CBIC Circular 23/2023-Cus dated 30-09-2023, Paragraphs 4.1 and 4.2
2
Ensure the commercial invoice and supporting documentation reflect the same qualifier particulars declared on the bill of entry. Mismatches between the qualifier fields and the accompanying commercial documents are grounds for detention and examination by the proper officer.
CBIC Circular 23/2023-Cus dated 30-09-2023

A word of counsel

The most common error on this tariff line is filing the bill of entry under the pre-October 2023 declaration format without populating the Chapter 28 additional-qualifier fields introduced by CBIC Circular 23/2023-Cus. Declarations filed without complete qualifiers per Paragraphs 4.1 and 4.2 are treated as deficient and attract examination, detention, and demurrage while the importer seeks an amendment — an avoidable outcome if the exporter's documentation is aligned to the qualifier requirements before shipment.

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Frequently asked

Does HSN 2808 00 10 require BIS certification?

No, nitric acid falls outside the BIS Quality Control Order regime. Import is governed by Central Board of Indirect Taxes and Customs mandatory additional-qualifier requirements under CBIC Circular 23/2023-Cus, applicable to all Chapter 28 commodities with effect from 15 October 2023.

What specific qualifiers must be declared for Chapter 28 imports under CBIC Circular 23/2023-Cus?

The qualifiers are stipulated in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023; the exact fields must be confirmed against the current circular text and aligned with the exporter's documentation before filing.

Does the mandatory-qualifier requirement under CBIC Circular 23/2023-Cus apply to all importers of nitric acid regardless of end use?

Yes. The circular applies to all import declarations for commodities under Chapters 28, 29, 32, 39 and CTH 3808 without any end-use or importer-category exemption, effective 15 October 2023.

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