Hydrogen fluoride (hydrofluoric acid)

Hydrogen fluoride (hydrofluoric acid), inorganic acid

CBIC CLEARANCE

HSN 2811 11 00 (Hydrogen fluoride/hydrofluoric acid) is subject to mandatory additional declaration qualifiers at the bill of entry under CBIC Circular 23/2023-Cus dated 30-09-2023, operative for all Chapter 28 commodities with effect from 15 October 2023. Import of this hazardous substance above specified threshold quantities additionally triggers a compulsory insurance policy under the Public Liability Insurance Act, 1991, as notified by S.O. 227(E) dated 24-03-1992.

What this is

HSN code

2811 11 00

Chapter

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

Primary regulator

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

Customs documentation

Chapter 28 qualifiers from CBIC
Insurance policy from PLI Act insurer
Hazardous substance 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 for all Chapter 28 commodities. These qualifiers are required at bill-of-entry stage with effect from 15 October 2023 and non-compliance renders the declaration defective.
CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
2
Where the imported quantity of hydrogen fluoride exceeds the threshold specified under S.O. 227(E) dated 24-03-1992, the owner must take out a valid insurance policy under the Public Liability Insurance Act, 1991 before the consignment is cleared. Failure to hold the required insurance at the time of import is a statutory contravention under the PLI Act, 1991.
S.O. 227(E) dated 24-03-1992 issued by the Ministry of Environment and Forests; Public Liability Insurance Act, 1991

A word of counsel

The most common error on this tariff line is filing the bill of entry without the Chapter 28 mandatory qualifiers and assuming post-facto amendment is routine — CBIC Circular 23/2023-Cus treats the qualifier omission as a material declaration deficiency, not a typographic error, and customs out-of-charge is withheld until the corrected declaration is accepted. Separately, the PLI Act insurance obligation attaches to the owner at the point of import, not at the point of subsequent storage; importers who obtain insurance only after warehouse receipt are already in breach.

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Frequently asked

Does HSN 2811 11 00 require BIS certification?

No, hydrogen fluoride does not fall within any BIS Quality Control Order regime. Import is governed by the Central Board of Indirect Taxes and Customs under CBIC Circular 23/2023-Cus for mandatory Chapter 28 declaration qualifiers, with a concurrent Public Liability Insurance Act, 1991 obligation for quantities exceeding the S.O. 227(E) thresholds.

What are the mandatory qualifiers required in the import declaration under CBIC Circular 23/2023-Cus?

The qualifiers are specified in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus and apply to all commodities under Chapters 28, 29, 32, 39 and CTH 3808; the precise qualifier fields must be populated in the bill of entry effective 15 October 2023.

Does the PLI Act insurance requirement apply to every import of hydrogen fluoride?

No — the obligation is triggered only when the imported quantity exceeds the threshold quantities specified under S.O. 227(E) dated 24-03-1992; consignments below those thresholds are not subject to the compulsory insurance requirement under the Public Liability Insurance Act, 1991.

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