Artificial corundum, whether or not chemically defined

CBIC CLEARANCE

HSN 2818 10 00 (Artificial corundum, whether or not chemically defined) is subject to Central Board of Indirect Taxes and Customs (CBIC) mandatory additional-qualifier requirements in import declarations under CBIC Circular 23/2023-Cus dated 30-09-2023. Importers must furnish the Chapter 28 qualifiers stipulated in Paragraphs 4.1 and 4.2 of that Circular at the bill-of-entry stage, with effect from 15 October 2023.

What this is

HSN code

2818 10 00

Chapter

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

Primary regulator

CBIC · CBIC Circular 23/2023-Cus dated 30-09-2023, Chapter 28 mandatory qualifiers

Customs documentation

Chapter 28 qualifiers from CBIC
Import declaration from CBIC

Compliance steps

1
At the time of filing the bill of entry, include all mandatory additional qualifiers for Chapter 28 commodities as specified in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. Declarations filed without these qualifiers are non-compliant with effect from 15 October 2023.
CBIC Circular 23/2023-Cus dated 30-09-2023, Paragraphs 4.1 and 4.2
2
Verify that the import declaration accurately describes the chemical specification of the artificial corundum being imported, as the qualifier regime for Chapter 28 is designed to capture chemically-defined versus non-defined variants at the declaration stage.
CBIC Circular 23/2023-Cus dated 30-09-2023, Chapter 28 qualifier stipulations

A word of counsel

The most common error on this tariff line is filing the bill of entry without the Chapter 28 mandatory qualifiers required under CBIC Circular 23/2023-Cus, on the assumption that the absence of a sectoral PGA licence simplifies the clearance. A declaration deficient in the Paragraph 4.1 and 4.2 qualifiers exposes the consignment to detention and examination by the proper officer, with consequential demurrage and ground rent accruing until a corrected declaration is accepted.

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Frequently asked

Does HSN 2818 10 00 require BIS certification?

No, artificial corundum is not covered by any BIS Quality Control Order. Import is governed by the Central Board of Indirect Taxes and Customs mandatory additional-qualifier regime under CBIC Circular 23/2023-Cus dated 30-09-2023, applicable to Chapter 28 commodities from 15 October 2023.

What specific qualifiers are required in the import declaration for Chapter 28 commodities under CBIC Circular 23/2023-Cus?

The qualifiers are stipulated in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023; importers should consult the Circular text directly to identify the precise fields applicable to their declaration.

Does the mandatory-qualifier requirement apply to re-imports or samples of artificial corundum?

CBIC Circular 23/2023-Cus applies to import declarations for commodities under Chapter 28 generally; the Circular should be reviewed for any carve-outs specific to re-imports or samples, as no such exemption appears in the regulatory record for this tariff line.

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