Other

Carbon dioxide, other inorganic oxygen compounds (non-metal)

CBIC CLEARANCE

HSN 2811 21 90 (Carbon dioxide — Other) is subject to Central Board of Indirect Taxes and Customs (CBIC) policy controls, including mandatory additional qualifiers in import declarations for Chapter 28 commodities under CBIC Circular 23/2023-Cus dated 30-09-2023, effective 15 October 2023. Where the imported quantity of specified hazardous substances exceeds prescribed thresholds, the owner must maintain a Public Liability 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 21 90

Chapter

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

Primary regulator

CBIC · Chapter 28 mandatory qualifiers, CBIC Circular 23/2023-Cus

Customs documentation

Chapter 28 qualifiers from CBIC
PLI policy from insurer
Import declaration to CBIC

Compliance steps

1
Include all mandatory additional qualifiers in the import declaration at the bill-of-entry stage as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers are compulsory for all commodities under Chapter 28 with effect from 15 October 2023; declarations filed without them are liable to rejection or detention.
CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
2
Where the consignment quantity of carbon dioxide or any specified hazardous substance exceeds the thresholds prescribed under the Public Liability Insurance Act, 1991, obtain and maintain a valid insurance policy before the goods are released. The obligation arises on the owner and is triggered at the point of import if the quantity threshold is met.
Public Liability Insurance Act, 1991 · S.O. 227(E) dated 24-03-1992, Ministry of Environment and Forests

A word of counsel

The most common error on this tariff line is filing the bill of entry without the Chapter 28 additional qualifiers introduced by CBIC Circular 23/2023-Cus, treating carbon dioxide as a routine chemical not subject to declaration specificity. Declarations lacking the paragraph 4.1 and 4.2 qualifiers are flagged during customs verification, resulting in consignment hold and demurrage. The Public Liability Insurance requirement is a separate, quantity-triggered obligation and is not satisfied by standard cargo or transit insurance.

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Frequently asked

Does HSN 2811 21 90 require BIS certification?

No. No BIS Quality Control Order covers this product family. Import of carbon dioxide and related inorganic oxygen compounds under this tariff line is governed by CBIC policy controls, principally the mandatory Chapter 28 declaration qualifiers under CBIC Circular 23/2023-Cus dated 30-09-2023.

What are the mandatory qualifiers required under CBIC Circular 23/2023-Cus for Chapter 28 imports?

Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus specify the additional qualifiers that must be declared in import entries for Chapter 28 commodities; these are mandatory with effect from 15 October 2023 and must be included in every bill of entry covering this CTH.

When does the Public Liability Insurance requirement apply to this HSN?

The PLI obligation under the Public Liability Insurance Act, 1991, as notified by S.O. 227(E) dated 24-03-1992, is triggered only when the imported quantity of the specified hazardous substance exceeds the prescribed threshold quantities; importers should verify the applicable thresholds against the S.O. before shipment.

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