Sulphonic acid

Sulphonic acid, other inorganic oxygen compounds of non-metals

CBIC CLEARANCE

HSN 2811 19 40 (Sulphonic acid) is subject to Central Board of Indirect Taxes and Customs (CBIC) mandatory additional-qualifier requirements in import declarations under CBIC Circular 23/2023-Cus dated 30-09-2023, operative from 15 October 2023. Importers must furnish the Chapter 28 qualifiers specified in paragraphs 4.1 and 4.2 of that circular at the bill-of-entry stage.

What this is

HSN code

2811 19 40

Chapter

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

Primary regulator

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

Customs documentation

Chapter 28 qualifiers from CBIC
Import declaration from CBIC

Compliance steps

1
Furnish the mandatory additional qualifiers in the import declaration for Chapter 28 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers must be incorporated in the bill of entry with effect from 15 October 2023; declarations filed without the required qualifiers are liable to rejection or detention.
CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
2
Confirm that the import declaration correctly identifies sulphonic acid under CTH 2811 19 40 with all product-specific qualifiers. Misclassification within Chapter 28 or omission of the prescribed qualifier fields constitutes a declaration irregularity under the Customs Act, 1962.
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 additional qualifiers required since 15 October 2023, treating sulphonic acid as a routine chemical import outside the enhanced-declaration regime. CBIC Circular 23/2023-Cus applies across Chapters 28, 29, 32, 39 and CTH 3808; an omission does not merely delay clearance — it constitutes a misdeclaration, exposing the importer to examination, detention, and monetary penalty under the Customs Act, 1962.

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Frequently asked

Does HSN 2811 19 40 require BIS certification?

No. No BIS Quality Control Order covers sulphonic acid under this tariff line. The operative compliance obligation is the mandatory additional-qualifier requirement in import declarations under CBIC Circular 23/2023-Cus dated 30-09-2023, administered by the Central Board of Indirect Taxes and Customs.

From which date are the Chapter 28 additional qualifiers mandatory in the import declaration?

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

Does the additional-qualifier requirement apply only to Chapter 28, or to other chapters as well?

CBIC Circular 23/2023-Cus extends the mandatory additional-qualifier obligation to commodities under Chapters 28, 29, 32, 39 and CTH 3808; sulphonic acid under CTH 2811 19 40 falls within the Chapter 28 scope of that circular.

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