Arsenic pentaoxide
Arsenic pentaoxide, inorganic oxygen compound of non-metals
HSN 2811 29 10 (Arsenic pentaoxide) is subject to Central Board of Indirect Taxes and Customs (CBIC) mandatory additional-qualifier requirements under CBIC Circular 23/2023-Cus dated 30-09-2023 for all Chapter 28 commodity import declarations. Where import quantities exceed the specified threshold, the Public Liability Insurance Act, 1991 obliges the owner to maintain an insurance policy under S.O. 227(E) dated 24-03-1992.
- Chapter 28 qualifiers from CBIC
- PLI insurance policy from insurer
- Import declaration from CBIC
- 1At the bill of entry, include all mandatory additional qualifiers for Chapter 28 commodities as stipulated in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifier fields are compulsory with effect from 15 October 2023 and non-inclusion renders the import declaration deficient.CBIC Circular 23/2023-Cus dated 30-09-2023, Paragraphs 4.1 and 4.2
- 2Where the import quantity of arsenic pentaoxide exceeds the threshold prescribed for hazardous substances, the owner must obtain and maintain a Public Liability Insurance policy before the consignment is brought into use. Failure to hold the required policy is an offence under the Public Liability Insurance Act, 1991.Public Liability Insurance Act, 1991 · S.O. 227(E) dated 24-03-1992 issued by Ministry of Environment and Forests
The most common error on this tariff line is filing the bill of entry without the Chapter 28 mandatory qualifiers and then seeking amendment post-filing — a process that attracts customs scrutiny and delays out-of-charge. The CBIC Circular 23/2023-Cus qualifier requirement has been operative since 15 October 2023; declarations submitted without the Paragraphs 4.1 and 4.2 fields populated are treated as incomplete, and the PLI insurance obligation under S.O. 227(E) for quantity-threshold breaches is a parallel, independent requirement that is routinely overlooked at the procurement stage.