Sulphur oxychloride

Sulphur oxychloride, halide oxides of non-metals

CBIC CLEARANCE

HSN 2812 19 10 (Sulphur oxychloride) is subject to mandatory additional qualifiers in the import declaration under CBIC Circular 23/2023-Cus dated 30-09-2023, applicable to all commodities under Chapter 28 with effect from 15 October 2023. The Central Board of Indirect Taxes and Customs (CBIC) administers this overlay at the bill-of-entry stage, requiring precise chemical identification particulars as stipulated in Paragraphs 4.1 and 4.2 of that Circular.

What this is

HSN code

2812 19 10

Chapter

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

Primary regulator

CBIC · Circular 23/2023-Cus dated 30-09-2023, Chapter 28 mandatory qualifiers

Customs documentation

Chapter 28 qualifiers from CBIC
Import declaration from CBIC

Compliance steps

1
Ensure the import declaration for sulphur oxychloride includes all mandatory additional qualifiers for Chapter 28 commodities as specified in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers — covering chemical identity, purity, and grade particulars — are compulsory at the bill-of-entry stage with effect from 15 October 2023.
CBIC Circular 23/2023-Cus dated 30-09-2023, Paragraphs 4.1 and 4.2
2
Verify that the qualifying particulars entered in the import declaration are consistent with the supplier's certificate of analysis and commercial invoice before filing. Discrepancies between declared qualifiers and accompanying documents may trigger examination or detention at the port of import.
CBIC Circular 23/2023-Cus dated 30-09-2023

A word of counsel

The most common error on this tariff line is filing the bill of entry with generic chemical descriptors and omitting the Chapter 28 mandatory qualifiers introduced by CBIC Circular 23/2023-Cus. A declaration filed without the Paragraph 4.1 and 4.2 particulars is treated as non-compliant from 15 October 2023 onward, and the consignment is subject to examination or detention pending a corrected filing — at the importer's cost in demurrage and ground rent.

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Frequently asked

Does HSN 2812 19 10 require BIS certification?

No, sulphur oxychloride is not covered by any BIS Quality Control Order. Import is governed by the Central Board of Indirect Taxes and Customs under CBIC Circular 23/2023-Cus, which mandates additional qualifiers in the import declaration for all Chapter 28 commodities with effect from 15 October 2023.

What specific qualifiers must the import declaration include for Chapter 28 commodities?

The qualifiers are stipulated in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023; they cover chemical identity and grade particulars and must be populated in the bill of entry at the time of filing.

Does the Chapter 28 qualifier requirement apply to all imports of sulphur oxychloride or only certain trade channels?

The requirement applies to all import declarations for commodities under Chapter 28, including sulphur oxychloride under CTH 2812 19 10, without exemption by trade channel or importer category, effective 15 October 2023.

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