Other
Solid caustic soda (sodium hydroxide) other than flakes
HSN 2815 11 90 (solid caustic soda other than 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 requirements on mandatory additional qualifiers in import declarations apply as a separate customs-clearance overlay.
Procedural directions for customs clearance are issued by: Central Board of Indirect Taxes and Customs.
- 1Source 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 licensed manufacturing facility 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
- 2Ensure every consignment lot bears the ISI mark and the supplier's CM/L licence number as required under the BIS (Conformity Assessment) Regulations, 2018. Marking must appear on the product or its immediate container, not on outer packaging alone.Bureau of Indian Standards (Caustic Soda) Order, 2018 · S.O. 1468(E) dated 03-04-2018 · General Note 2 of the ITC (HS) Import Policy
- 3Include mandatory additional qualifiers in the import declaration for Chapter 28 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. This requirement applies with effect from 15 October 2023 and is verified at the time of customs assessment.CBIC Circular 23/2023-Cus dated 30-09-2023 · paragraphs 4.1 and 4.2
- 4Quote the supplier's BIS CM/L number on the bill of entry along with the mandatory additional qualifiers required for Chapter 28. 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
The single most common error on this tariff line is assuming that IS 252:2013 covers all physical forms of solid caustic soda interchangeably. IS 252:2013 is the standard mapped against flakes and related forms; importers of caustic soda in other solid presentations — beads, granules, prills, cast sticks — must confirm that the supplier's CM/L licence explicitly covers the physical form being imported, not merely the chemical specification. A CM/L licence scoped to flakes does not extend to granular or bead forms, and a form mismatch at customs will trigger detention regardless of the ISI mark on the container.