Commercial phosphorus trisulphide

Commercial phosphorus trisulphide, non-metal sulphides

CBIC CLEARANCE

HSN 2813 90 20 (Commercial phosphorus trisulphide) is subject to Central Board of Indirect Taxes and Customs (CBIC) mandatory additional-qualifier requirements at the bill-of-entry stage under CBIC Circular 23/2023-Cus dated 30-09-2023, operative with effect from 15 October 2023. Importers must declare the stipulated Chapter 28 qualifiers in the import declaration as a condition of customs out-of-charge.

What this is

HSN code

2813 90 20

Chapter

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

Primary regulator

CBIC · Mandatory additional qualifiers, Chapter 28 — CBIC Circular 23/2023-Cus

Customs documentation

Chapter 28 qualifiers from CBIC
Import declaration from CBIC

Compliance steps

1
Ensure the import declaration for commercial phosphorus trisulphide includes all mandatory additional qualifiers specified for Chapter 28 commodities under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. Declarations filed without these qualifiers are non-compliant and liable to detention at the bill-of-entry stage.
CBIC Circular 23/2023-Cus dated 30-09-2023, Para 4.1 and 4.2, w.e.f. 15-10-2023
2
Verify that the qualifier fields are correctly populated in the electronic bill of entry filed through the customs EDI system before out-of-charge. The requirement applies to all import declarations for commodities under Chapters 28, 29, 32, 39 and CTH 3808.
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 without populating the mandatory Chapter 28 qualifier fields, treating them as optional annotations rather than conditions of out-of-charge. CBIC Circular 23/2023-Cus makes these qualifiers a hard requirement from 15 October 2023; a deficient declaration exposes the consignment to detention and demurrage while the importer retrospectively furnishes the missing data.

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Frequently asked

Does HSN 2813 90 20 require BIS certification?

No, commercial phosphorus trisulphide is not covered by any BIS Quality Control Order. The operative compliance requirement is the declaration of mandatory additional qualifiers under CBIC Circular 23/2023-Cus dated 30-09-2023, applicable to all Chapter 28 commodities with effect from 15 October 2023.

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

The specific qualifier fields are stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023; importers should refer directly to those paragraphs to identify and populate the applicable fields in their import declarations.

Does the mandatory qualifier requirement apply only to commercial phosphorus trisulphide or to other products as well?

The requirement applies broadly to all commodities under Chapters 28, 29, 32, 39 and CTH 3808, not exclusively to commercial phosphorus trisulphide; importers dealing in any of these chapters must ensure qualifier compliance across all relevant tariff lines.

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