Other

Other inorganic oxygen compounds of non-metals (residual)

CBIC CLEARANCE

HSN 2811 29 90 (Other inorganic oxygen compounds of non-metals) is subject to mandatory additional qualifiers in import declarations under Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-Cus dated 30-09-2023, applicable to all commodities under Chapter 28 with effect from 15 October 2023. Where the imported substance is a specified hazardous substance exceeding prescribed threshold quantities, the importer must additionally maintain a Public Liability Insurance policy under S.O. 227(E) dated 24-03-1992.

What this is

HSN code

2811 29 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
File the bill of entry with the mandatory additional qualifiers prescribed under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus for Chapter 28 commodities. These qualifiers have been mandatory in all import declarations with effect from 15 October 2023; declarations filed without them are liable to be treated as incomplete.
CBIC Circular 23/2023-Cus dated 30-09-2023, paras 4.1 and 4.2
2
Where the substance falls within the list of specified hazardous substances and is imported in quantities exceeding the prescribed thresholds, obtain and maintain a Public Liability Insurance policy under the Public Liability Insurance Act, 1991 before the consignment is removed from customs custody.
S.O. 227(E) dated 24-03-1992 issued by Ministry of Environment and Forests under the Public Liability Insurance Act, 1991

A word of counsel

The most common error on this residual tariff line is filing the bill of entry without the Chapter 28 mandatory qualifiers, treating the 'Other' classification as a low-scrutiny residual category. CBIC Circular 23/2023-Cus applies uniformly to all Chapter 28 sub-headings including residual 'Other' entries; a declaration missing the prescribed qualifiers will be flagged at the assessment stage, attracting detention and potential re-examination of the entire consignment.

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Frequently asked

Does HSN 2811 29 90 require BIS certification?

No, no BIS Quality Control Order covers this residual category of inorganic oxygen compounds of non-metals. Import is governed by the Central Board of Indirect Taxes and Customs under the mandatory Chapter 28 qualifier regime introduced by CBIC Circular 23/2023-Cus, with a Public Liability Insurance overlay for specified hazardous substances.

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 dated 30-09-2023 specify the additional details to be declared in import documents for Chapter 28 commodities; these have been compulsory in all import declarations from 15 October 2023.

When does the Public Liability Insurance obligation apply to this tariff line?

The PLI policy requirement under S.O. 227(E) dated 24-03-1992 is triggered only when the imported substance is a specified hazardous substance and the quantity imported exceeds the thresholds prescribed under the Public Liability Insurance Act, 1991; sub-threshold imports are not subject to this requirement.

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