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HomeHSNChapter 28HSN 2815 11 90

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Solid caustic soda (sodium hydroxide) other than flakes

BIS QCO APPLICABLE · ISI MARK SCHEME · IS 252

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.

What this is
HSN code
2815 11 90
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 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
  2. 2
    Ensure 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
  3. 3
    Include 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
  4. 4
    Quote 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
A word of counsel

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.

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Frequently asked
Does HSN 2815 11 90 require BIS certification?
Yes. Solid caustic soda under this tariff line must conform to IS 252:2013 under the ISI Mark Scheme; import is permitted only from manufacturers holding a current BIS CM/L licence, with effect from 03 April 2018.
Are mandatory additional qualifiers in the import declaration required for this HSN?
Yes. CBIC Circular 23/2023-Cus dated 30-09-2023 mandates additional qualifiers in import declarations for Chapter 28 commodities, applicable from 15 October 2023. Non-compliance with paragraphs 4.1 and 4.2 results in the declaration being held at assessment.
Does the BIS QCO under S.O. 1468(E) apply to all solid forms of caustic soda or only flakes?
IS 252:2013 is the mapped standard under the Bureau of Indian Standards (Caustic Soda) Order, 2018; the CM/L licence is scope-specific by physical form. Importers must confirm the licensed scope covers the exact form — beads, granules, prills, or sticks — being imported.
Does a single CM/L licence cover all product variants and manufacturing facilities of the supplier?
No. A CM/L licence is facility-specific and product-scope-specific; caustic soda from an unlicensed plant, or in a form outside the licensed scope, is not covered and will be detained at the port of entry.
Last verified against gazette notifications: 2026-05-18. Source: BIS / CBIC / Indian Customs CUSDATA.
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