Nitrous oxide

Nitrous oxide, inorganic oxygen compound of non-metals

CBIC CLEARANCE

HSN 2811 29 30 (Nitrous oxide) is subject to Central Board of Indirect Taxes and Customs (CBIC) mandatory additional qualifiers in import declarations under CBIC Circular 23/2023-Cus dated 30-09-2023, operative for all commodities under Chapter 28 with effect from 15 October 2023. Where nitrous oxide is imported as a drug or pharmaceutical, five additional documents — including a registration certificate and import licence for drugs — must be uploaded in e-Sanchit before customs out-of-charge. Consignments exceeding the specified threshold quantities are also subject to the Public Liability Insurance Act, 1991.

What this is

HSN code

2811 29 30

Chapter

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

Primary regulator

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

Customs documentation

Chapter 28 qualifiers from CBIC
Registration certificate from CDSCO
Import licence for drugs from CDSCO

Compliance steps

1
Ensure the bill of entry includes all mandatory additional qualifiers for Chapter 28 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers became mandatory with effect from 15 October 2023 and non-compliance renders the declaration deficient at the bill-of-entry stage.
CBIC Circular 23/2023-Cus dated 30-09-2023, para 4.1 and 4.2
2
Where nitrous oxide is imported for pharmaceutical or drug use, upload the following documents in e-Sanchit before filing the bill of entry: certificate of analysis — drug (document code 0010dc), batch release certificate (0030dc), label of consignment (0110dc), registration certificate for drugs (101dc1), and import licence for drugs (9111dc).
CBIC CCR e-Sanchit mandatory document requirement; document codes 0010dc, 0030dc, 0110dc, 101dc1, 9111dc
3
If the consignment exceeds the quantities specified under S.O. 227(E) dated 24-03-1992 issued by the Ministry of Environment and Forests, the owner must obtain and maintain a valid insurance policy covering public liability under the Public Liability Insurance Act, 1991 prior to import.
S.O. 227(E) dated 24-03-1992 · Public Liability Insurance Act, 1991

A word of counsel

The most common error on this tariff line is failing to recognise that the drug-documentation requirement and the Chapter 28 qualifiers are two independent overlays — both must be satisfied concurrently when the importation is for pharmaceutical purposes. An importer who uploads the five drug documents but omits the Chapter 28 mandatory qualifiers in the import declaration will face a deficient bill of entry; conversely, satisfying the qualifiers without the drug registration certificate attracts detention and refusal of out-of-charge.

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Frequently asked

Does HSN 2811 29 30 require BIS certification?

No, nitrous oxide falls outside the BIS Quality Control Order regime; no BIS QCO covers this product family. Import is governed by CBIC Circular 23/2023-Cus requiring mandatory Chapter 28 qualifiers in import declarations, with additional drug-documentation requirements where the product is imported for pharmaceutical use.

Which e-Sanchit document codes are mandatory for drug-use imports of nitrous oxide?

Five document codes are required: certificate of analysis — drug (0010dc), batch release certificate (0030dc), label of consignment (0110dc), registration certificate for drugs (101dc1), and import licence for drugs (9111dc), all uploaded in e-Sanchit before customs out-of-charge.

Does the public liability insurance requirement apply to all consignments of nitrous oxide?

No — the obligation under the Public Liability Insurance Act, 1991 triggers only when the imported quantity of the specified hazardous substance exceeds the threshold quantities set out in S.O. 227(E) dated 24-03-1992; consignments below those quantities are not subject to the insurance condition.

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