Ammonia in aqueous solution

Ammonia in aqueous solution (ammonium hydroxide)

CBIC CLEARANCE

HSN 2814 20 00 (Ammonia in aqueous solution) is subject to Central Board of Indirect Taxes and Customs (CBIC) mandatory additional-qualifier requirements under CBIC Circular 23/2023-Cus dated 30-09-2023 for all Chapter 28 commodity import declarations. Consignments exceeding specified quantities also attract a statutory insurance obligation under the Public Liability Insurance Act, 1991, as notified by S.O. 227(E) dated 24-03-1992.

What this is

HSN code

2814 20 00

Chapter

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

Primary regulator

CBIC · Customs Act, 1962 and CBIC Circular 23/2023-Cus (Chapter 28 qualifiers)

Customs documentation

Chapter 28 qualifiers declaration from CBIC
PLI insurance policy from insurer
Bill of entry from CBIC

Compliance steps

1
File mandatory additional qualifiers in the import declaration for this Chapter 28 commodity as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. This requirement is operative with effect from 15 October 2023 and applies to all import declarations covering HSN codes falling under Chapters 28, 29, 32, 39 and CTH 3808.
CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
2
Where the imported quantity of ammonia in aqueous solution exceeds the threshold specified under the Public Liability Insurance Act, 1991, take out a valid insurance policy before the consignment is released from customs. Failure to hold the requisite policy for a specified hazardous substance is an independent statutory violation.
Public Liability Insurance Act, 1991 · S.O. 227(E) dated 24-03-1992 issued by Ministry of Environment and Forests

A word of counsel

The most frequent error on this tariff line is filing the bill of entry without the Chapter 28 additional qualifiers required under CBIC Circular 23/2023-Cus — an omission that causes the declaration to be treated as incomplete, triggering examination and detention pending amendment. The PLI insurance obligation is separately activated by the imported quantity threshold and is routinely overlooked by importers who focus exclusively on the customs-declaration requirements; a consignment cleared without the requisite policy remains in breach of the Public Liability Insurance Act, 1991 even after out-of-charge.

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Frequently asked

Does HSN 2814 20 00 require BIS certification?

No, no BIS Quality Control Order covers ammonia in aqueous solution. Import is governed by the Central Board of Indirect Taxes and Customs under CBIC Circular 23/2023-Cus, with a mandatory Chapter 28 additional-qualifiers declaration and a Public Liability Insurance Act, 1991 insurance requirement for quantities exceeding the specified threshold.

What are the additional qualifiers required under CBIC Circular 23/2023-Cus for this HSN?

Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023 stipulate the specific additional qualifiers to be declared for Chapter 28 commodities; the requirement is mandatory with effect from 15 October 2023 and must appear in the import declaration at the bill-of-entry stage.

When does the PLI insurance obligation under S.O. 227(E) apply to an ammonia consignment?

The obligation under the Public Liability Insurance Act, 1991 is triggered when the quantity of the hazardous substance imported exceeds the threshold specified in S.O. 227(E) dated 24-03-1992; consignments below that threshold are not subject to the mandatory insurance requirement.

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