Hypophosphorus acid (phosphinic acid)

Hypophosphorus acid (phosphinic acid), inorganic oxygen acid

CBIC CLEARANCE

HSN 2811 19 20 (Hypophosphorus acid / phosphinic acid) is subject to mandatory additional qualifiers in the import declaration administered by the Central Board of Indirect Taxes and Customs (CBIC) under CBIC Circular 23/2023-CUS dated 30-09-2023. The requirement applies to all commodities under Chapter 28 with effect from 15 October 2023, and declarations filed without the stipulated qualifiers at the bill-of-entry stage are liable to detention pending correction.

What this is

HSN code

2811 19 20

Chapter

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

Primary regulator

CBIC · Mandatory Chapter 28 import-declaration qualifiers, CBIC Circular 23/2023-CUS

Customs documentation

Chapter 28 qualifiers from CBIC
Bill of entry declaration to CBIC

Compliance steps

1
File the import declaration with all mandatory additional qualifiers specified in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-CUS for Chapter 28 commodities. The qualifier regime has been operative with effect from 15 October 2023, and any bill of entry lacking the stipulated qualifiers will not receive out-of-charge.
CBIC Circular 23/2023-CUS dated 30-09-2023, paras 4.1 and 4.2
2
Verify that the chemical identity particulars entered in the declaration — including grade, purity, and CAS specification — match the supplier documentation and the qualifiers required under the circular. Discrepancies detected at examination attract re-assessment and potential penalty under the Customs Act, 1962.
CBIC Circular 23/2023-CUS dated 30-09-2023, paras 4.1 and 4.2

A word of counsel

The single most common error on this tariff line is filing a generic Chapter 28 bill of entry without populating the mandatory chemical-identity qualifiers introduced by CBIC Circular 23/2023-CUS. Customs assessing officers have been specifically directed to verify qualifier completeness before granting out-of-charge; an incomplete declaration is returned for amendment, generating avoidable demurrage and ground rent at the port of import.

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Frequently asked

Does HSN 2811 19 20 require BIS certification?

No, hypophosphorus acid is not within the BIS Quality Control Order regime; no BIS QCO covers this inorganic acid. Import compliance is governed by the Central Board of Indirect Taxes and Customs mandatory-qualifier requirement under CBIC Circular 23/2023-CUS dated 30-09-2023.

What are the mandatory qualifiers required at the bill of entry for this HSN?

The qualifiers are those stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-CUS, applicable to all Chapter 28 commodities with effect from 15 October 2023; the circular Annexure specifies the exact chemical-identity fields to be declared.

Does the CBIC qualifier requirement apply to all import origins?

Yes. CBIC Circular 23/2023-CUS applies uniformly to Chapter 28 import declarations irrespective of country of origin or mode of transport; no country-specific exemption is provided for this tariff line.

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