Anhydrous ammonia
Anhydrous ammonia, compressed or liquefied gas
HSN 2814 10 00 (Anhydrous ammonia) is subject to Public Liability Insurance Act, 1991 obligations administered under S.O. 227(E) dated 24-03-1992 by the Ministry of Environment and Forests, requiring the owner of imported hazardous substances exceeding specified threshold quantities to maintain a mandatory insurance policy. Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-Cus dated 30-09-2023 imposes additional mandatory qualifiers in the import declaration for all Chapter 28 commodities with effect from 15 October 2023.
- Insurance policy from insurer
- Chapter 28 qualifiers from CBIC
- 1Where the imported quantity of anhydrous ammonia exceeds the specified threshold under the Public Liability Insurance Act, 1991, the owner must take out and maintain a valid insurance policy before clearance. Confirm coverage against S.O. 227(E) dated 24-03-1992 and present the policy at the bill-of-entry stage.Public Liability Insurance Act, 1991 · S.O. 227(E) dated 24-03-1992, Ministry of Environment and Forests
- 2File mandatory additional qualifiers in the import declaration for Chapter 28 commodities as specified in Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers are compulsory for every bill of entry filed on or after 15 October 2023; non-compliance blocks out-of-charge.CBIC Circular 23/2023-Cus dated 30-09-2023, Para 4.1 and 4.2
The most common error on this tariff line is assuming the insurance-policy obligation is a post-import administrative formality rather than a clearance-stage condition. Where the quantity imported meets or exceeds the threshold specified under S.O. 227(E), the policy must already be in force at the time the bill of entry is filed; a consignment without valid PLI Act coverage is liable to detention pending compliance, accruing demurrage and ground rent at the port.