Dry ice
Carbon dioxide in solid form (dry ice)
HSN 2811 21 10 (Dry ice) is subject to mandatory chemical-declaration qualifiers in the import bill of entry under Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-Cus dated 30-09-2023, operative with effect from 15 October 2023. Importers must furnish the additional qualifiers specified in paragraphs 4.1 and 4.2 of that Circular for all commodities under Chapter 28.
- Chapter 28 qualifiers from CBIC
- Import declaration from CBIC
- 1Include all mandatory additional qualifiers in the import declaration for dry ice as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers are compulsory for all Chapter 28 commodities with effect from 15 October 2023; a declaration lacking the required qualifiers will be held for amendment before out-of-charge.CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
- 2Verify that the bill of entry correctly classifies the consignment under CTH 2811 21 10 and that the chemical-identity qualifiers (grade, purity, or form as applicable under Chapter 28) are populated in the ICES declaration before filing. Omission triggers a query from the assessing officer and potential demurrage.CBIC Circular 23/2023-Cus dated 30-09-2023
The most common error on this tariff line is filing a standard bill of entry without populating the Chapter 28 mandatory qualifiers introduced by CBIC Circular 23/2023-Cus — an omission that appears minor but results in a customs query, amendment processing delay, and demurrage accrual while the declaration is held. Dry ice consignments are time-critical by nature; confirm with your customs broker that the ICES declaration template is updated to capture the paragraph 4.1 and 4.2 qualifier fields before the vessel arrives.