Diphosphorus pentaoxide

Diphosphorus pentaoxide, phosphorus pentoxide

CBIC CLEARANCE

HSN 2809 10 00 (Diphosphorus pentaoxide) is subject to mandatory chemical-declaration qualifiers administered by the Central Board of Indirect Taxes and Customs (CBIC) under CBIC Circular 23/2023-Cus dated 30-09-2023. With effect from 15 October 2023, all import declarations for Chapter 28 commodities must carry the additional qualifiers stipulated in paragraphs 4.1 and 4.2 of that Circular.

What this is

HSN code

2809 10 00

Chapter

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

Primary regulator

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

Customs documentation

Chapter 28 qualifiers from CBIC
Import declaration from CBIC

Compliance steps

1
Include all 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 and non-compliance at the bill of entry stage will result in consignment detention.
CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
2
Verify that the commercial invoice, packing list, and technical documentation from the foreign supplier contain the requisite chemical-identification particulars needed to populate the Chapter 28 qualifiers accurately at the time of filing.
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 without the Chapter 28 mandatory qualifiers under CBIC Circular 23/2023-Cus, treating diphosphorus pentaoxide as a routine industrial chemical that clears on invoice description alone. Paragraphs 4.1 and 4.2 require specific chemical-identification fields in the import declaration itself; an absent or incomplete qualifier set triggers detention and examination, with demurrage and ground rent accruing until the declaration is rectified or the consignment is re-exported.

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Frequently asked

Does HSN 2809 10 00 require BIS certification?

No, diphosphorus pentaoxide is not covered by any BIS Quality Control Order. Import is governed by the mandatory Chapter 28 qualifier requirements administered by the Central Board of Indirect Taxes and Customs under CBIC Circular 23/2023-Cus dated 30-09-2023.

From which date are the Chapter 28 additional qualifiers mandatory for this HSN?

The mandatory additional qualifiers under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus apply with effect from 15 October 2023; all bills of entry filed on or after that date must include the stipulated qualifiers.

Does the Chapter 28 qualifier requirement apply only to diphosphorus pentaoxide or to a broader range of chemicals?

The requirement under CBIC Circular 23/2023-Cus covers commodities under Chapters 28, 29, 32, 39 and CTH 3808; diphosphorus pentaoxide falls under Chapter 28 and is fully within scope.

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