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HomeHSNChapter 28HSN 2815 11 10

Flakes

Solid caustic soda in flake form

BIS QCO APPLICABLE · ISI MARK SCHEME · IS 252

HSN 2815 11 10 (solid caustic soda flakes) is covered by a Bureau of Indian Standards Quality Control Order. Conformity to IS 252:2013 is mandatory under the ISI Mark Scheme with effect from 03 April 2018, by virtue of the Bureau of Indian Standards (Caustic Soda) Order, 2018. Central Board of Indirect Taxes and Customs Circular 23/2023-Cus requires mandatory additional qualifiers in import declarations for Chapter 28 commodities as a separate customs-filing overlay.

What this is
HSN code
2815 11 10
Chapter
28 · Inorganic chemicals; organic or inorganic compounds of precious metals
BIS QCO
Applicable · ISI Mark Scheme · CM/L required
Indian Standard
IS 252:2013 · effective 03-04-2018
Applicable Partner Government Agencies
BISBIS·Bureau of Indian Standards

Procedural directions for customs clearance are issued by: Central Board of Indirect Taxes and Customs.

Compliance steps
  1. 1
    Source only from a Bureau of Indian Standards CM/L-licensed manufacturer holding a current licence against IS 252:2013 for caustic soda. Verify the supplier's CM/L number, licensed product scope, and manufacturing facility address on the BIS online register before placing the purchase order.
    Bureau of Indian Standards (Caustic Soda) Order, 2018 · S.O. 1468(E) dated 03-04-2018 · IS 252:2013
  2. 2
    Ensure every consignment batch bears the ISI standard mark and the supplier's CM/L number as required under General Note 2 of the import policy. The standard mark must appear on the product packaging, not solely on commercial documents.
    Bureau of Indian Standards (Caustic Soda) Order, 2018 · S.O. 1468(E) dated 03-04-2018 · General Note 2 of ITC (HS) Import Policy
  3. 3
    Obtain and retain the supplier's test and conformity documentation against IS 252:2013 covering the consignment batch. Customs may call for these at port; inability to produce them constitutes grounds for consignment detention.
    IS 252:2013 · BIS Act, 2016 · Scheme-I of Schedule-II to the BIS (Conformity Assessment) Regulations, 2018
  4. 4
    Include mandatory additional qualifiers in the import declaration for this Chapter 28 commodity with effect from 15 October 2023. Refer to paragraphs 4.1 and 4.2 of Central Board of Indirect Taxes and Customs Circular 23/2023-Cus for the specific qualifier fields required.
    CBIC Circular 23/2023-Cus dated 30-09-2023 · paragraphs 4.1 and 4.2
  5. 5
    Quote the supplier's BIS CM/L number on the bill of entry alongside the mandatory qualifiers. Customs verifies the CM/L in real time against the BIS register; an absent, expired, or scope-mismatched licence triggers consignment detention.
    Bureau of Indian Standards (Caustic Soda) Order, 2018 · BIS Act, 2016 · Customs Act, 1962
A word of counsel

The most common error on this tariff line is importing caustic soda flakes under a CM/L licence that covers a different physical form — pellets or lye solution — rather than the flake specification. IS 252:2013 distinguishes between grades and physical forms; a CM/L licensed for lye (liquid) does not cover solid flakes, and Customs has detained consignments where the licensed product scope on the BIS register did not match the declared form on the bill of entry. Confirm the licensed grade and physical form character-for-character against the CM/L before shipment.

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Frequently asked
Does HSN 2815 11 10 require BIS certification?
Yes. Solid caustic soda in flake form requires an ISI standard mark under a BIS CM/L licence against IS 252:2013, mandatory with effect from 03 April 2018 under the Bureau of Indian Standards (Caustic Soda) Order, 2018.
Are additional declaration qualifiers required at the time of import filing?
Yes. Central Board of Indirect Taxes and Customs Circular 23/2023-Cus requires mandatory additional qualifiers for Chapter 28 commodities in import declarations per paragraphs 4.1 and 4.2, effective 15 October 2023. This is independent of the BIS QCO obligation.
Does one CM/L licence cover all physical forms of caustic soda, such as flakes, pellets, and lye?
No. A CM/L licence is scope-specific by grade and physical form under IS 252:2013; a licence covering lye solution or pellets does not authorise import of flakes, and a form mismatch triggers detention at port.
Is a BIS CM/L licence facility-specific?
Yes. The CM/L is tied to the specific manufacturing facility listed in the licence; product sourced from a different plant of the same manufacturer, even within the same corporate group, is not covered unless that facility holds its own current CM/L.
Last verified against gazette notifications: 2026-05-18. Source: BIS / CBIC / Indian Customs CUSDATA.
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