In aqueous solution (soda lye or liquid soda)
Caustic soda in aqueous solution (soda lye, liquid soda)
HSN 2815 12 00 (caustic soda in aqueous solution) is covered by a Bureau of Indian Standards Quality Control Order. Conformity to IS 252:2013 is mandatory under the ISI Mark Scheme by virtue of the Bureau of Indian Standards (Caustic Soda) Order, 2018, with effect from 15 October 2023. Central Board of Indirect Taxes and Customs Circular 23/2023-CUS, requiring mandatory additional qualifiers in import declarations for Chapter 28 commodities, applies 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 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
- 2Ensure every consignment of caustic soda in aqueous solution bears the ISI standard mark and the supplier's CM/L licence number. Marking must appear on the product packaging or container, not merely on the commercial invoice.Bureau of Indian Standards (Caustic Soda) Order, 2018 · S.O. 1468(E) dated 03-04-2018 · BIS (Conformity Assessment) Regulations, 2018
- 3Declare mandatory additional qualifiers in the import declaration as stipulated under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-CUS for Chapter 28 commodities. This obligation is independent of and concurrent with BIS QCO compliance.CBIC Circular 23/2023-CUS dated 30-09-2023
- 4Quote the supplier's BIS CM/L number on the bill of entry alongside the Chapter 28 additional qualifiers. Customs verifies the CM/L against the BIS register in real time; an absent, expired, or scope-mismatched CM/L triggers consignment detention.Bureau of Indian Standards (Caustic Soda) Order, 2018 · General Note 2 of the ITC (HS) Import Policy · BIS Act, 2016 · Customs Act, 1962
The single most common error on this tariff line is importing caustic soda in aqueous solution on the strength of a supplier's CM/L licence that covers solid flakes (IS 252:2013 applies to both forms, but the licence scope is product-form-specific). Customs will detain a liquid-soda consignment if the CM/L on the bill of entry is scoped only to flakes or solid grades, even though the IS number appears correct. Verify that the licensed product description on the BIS register explicitly covers the aqueous solution form before the purchase order is finalised.