Oxides of boron

Oxides of boron, inorganic boron compounds

CIB&RC CLEARANCE

HSN 2810 00 10 (Oxides of boron) is subject to Central Insecticides Board and Registration Committee (CIB&RC) registration or import permit under Section 9 of the Insecticides Act, 1968, where the substance is intended for use as an insecticide, fungicide, herbicide, or rodenticide; non-insecticidal imports require a separate CIB&RC import permit. Import is additionally restricted to notified ports under Rule 45 of the Insecticides Rules, 1971, with Central Board of Indirect Taxes and Customs (CBIC) mandatory Chapter 28 qualifier declarations applying at the bill-of-entry stage.

What this is

HSN code

2810 00 10

Chapter

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

Primary regulator

CIB&RC · Insecticides Act, 1968 and Insecticides Rules, 1971

Customs documentation

Registration certificate from CIB&RC
Import permit from CIB&RC
Chapter 28 qualifiers from CBIC

Applicable Partner Government Agencies

CIB&RCCIB&RC·Central Insecticides Board and Registration Committee

Procedural directions for customs clearance are issued by: Central Board of Indirect Taxes and Customs.

Compliance steps

1
Obtain either a Certificate of Registration or an import permit from the Central Insecticides Board and Registration Committee before filing the bill of entry. Where the product is imported for a non-insecticidal purpose, the import permit from the Registration Committee under the Department of Agriculture and Cooperation is mandatory; the permit will specify the permitted source of supply, and no import from a source not named on the certificate or permit is lawful.
Section 9 of the Insecticides Act, 1968 · Insecticides Rules, 1971 · CBIC Circulars 35/2011 dated 09-08-2011 and 7/2014 dated 07-03-2014
2
Route the consignment only through ports notified under Rule 45 of the Insecticides Rules, 1971. Upload the mandatory documents — certificate of analysis (document code 0010dc), batch release certificate (0030dc), label of consignment (0110dc), registration certificate (101dc1), and import licence (9111dc) — in e-Sanchit before customs out-of-charge.
Rule 45 of the Insecticides Rules, 1971 · Court Order 2002 (146) ELT 19 (SC)
3
Ensure the import declaration includes the mandatory additional qualifiers for Chapter 28 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023, with effect from 15 October 2023. If the consignment quantity of specified hazardous substances exceeds prescribed thresholds, obtain a Public Liability Insurance policy under the provisions of the PLI Act, 1991.
CBIC Circular 23/2023-Cus dated 30-09-2023 · S.O. 227(E) dated 24-03-1992

A word of counsel

The most persistent error on this tariff line is importing on a registration certificate issued for insecticidal end-use when the actual intended application is non-insecticidal — or vice versa. The two pathways are legally distinct: insecticidal use requires registration under Section 9 of the Insecticides Act, 1968, while non-insecticidal imports require a separate CIB&RC import permit, and the source restriction on each instrument is independently enforced; a consignment from an unlisted source is liable to seizure even where the certificate or permit is otherwise current.

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Frequently asked

Does HSN 2810 00 10 require BIS certification?

No, oxides of boron are not covered by any BIS Quality Control Order. Import is governed by the Central Insecticides Board and Registration Committee under Section 9 of the Insecticides Act, 1968, with CBIC Chapter 28 mandatory qualifier requirements applying at the bill-of-entry stage.

Which document codes must be uploaded in e-Sanchit for this tariff line?

The mandatory e-Sanchit uploads are: certificate of analysis (0010dc), batch release certificate (0030dc), label of consignment (0110dc), registration certificate (101dc1), and import licence (9111dc); out-of-charge is not permitted until all five are verified by the proper officer.

Does the port restriction under Rule 45 of the Insecticides Rules, 1971 apply even when oxides of boron are imported for non-insecticidal industrial use?

Yes. Rule 45 of the Insecticides Rules, 1971 restricts the ports at which insecticides — including substances falling within the scope of the Insecticides Act, 1968 regardless of end-use — may be imported, and the restriction applies equally to permit-holders as to registration-certificate holders.

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