Other

Aluminium oxide, other than artificial corundum

CBIC CLEARANCE

HSN 2818 20 90 (Aluminium oxide, other than artificial corundum — residual) is subject to Central Board of Indirect Taxes and Customs (CBIC) mandatory declaration requirements under CBIC Circular 23/2023-Cus dated 30-09-2023, which requires additional qualifiers in import declarations for all commodities under Chapter 28 with effect from 15 October 2023. Where the aluminium oxide is classified as a drug input, DGFT-administered import-licence and CDSCO registration conditions apply as concurrent overlays.

What this is

HSN code

2818 20 90

Chapter

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

Primary regulator

CBIC · Circular 23/2023-Cus — mandatory Chapter 28 import-declaration qualifiers

Customs documentation

Chapter 28 qualifiers from CBIC
Certificate of analysis from supplier
Registration certificate from CDSCO

Compliance steps

1
Ensure the import declaration includes the mandatory additional qualifiers specified in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus for Chapter 28 commodities. These qualifiers are compulsory for all bills of entry filed on or after 15 October 2023; non-compliant declarations are liable to be held by the proper officer before out-of-charge.
CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2, effective 15-10-2023
2
Where the consignment is classified as a drug input, upload in e-Sanchit the certificate of analysis (document code 0010dc), batch release certificate (document code 0030dc), label of consignment (document code 0110dc), registration certificate for drugs (document code 101dc1), and import licence for drugs (document code 9111dc) before the bill of entry is presented for out-of-charge.
CBIC CCR PGA-facilitated-bill mandatory documents; document codes 0010dc, 0030dc, 0110dc, 101dc1, 9111dc

A word of counsel

The most common error on this residual tariff line is filing a Chapter 28 bill of entry without the mandatory qualifiers required by CBIC Circular 23/2023-Cus and assuming the chemical declaration is otherwise complete. Proper officers are instructed to verify qualifier compliance before granting out-of-charge; a missing or incomplete qualifier field triggers detention and demurrage even when all PGA clearances are in order. Importers sourcing aluminium oxide for pharmaceutical manufacturing must additionally pre-check whether their specific grade triggers the drug-document set, as misclassification of the end-use triggers retrospective licence requirements.

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Frequently asked

Does HSN 2818 20 90 require BIS certification?

No; no BIS Quality Control Order covers aluminium oxide other than artificial corundum. Import compliance for this tariff line is governed by CBIC Circular 23/2023-Cus mandatory declaration qualifiers for Chapter 28, with additional drug-import licensing requirements where the product is a pharmaceutical input.

Which document codes must be uploaded in e-Sanchit when aluminium oxide is imported as a drug input?

The mandatory e-Sanchit uploads are: certificate of analysis (0010dc), batch release certificate (0030dc), label of consignment (0110dc), registration certificate for drugs (101dc1), and import licence for drugs (9111dc); all must be present before out-of-charge is granted.

From which date are the Chapter 28 mandatory qualifiers enforceable, and what happens if they are omitted?

The additional qualifiers under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus are mandatory for import declarations filed on or after 15 October 2023; declarations lacking the required qualifiers are liable to be detained by the proper officer pending correction, attracting demurrage and ground rent.

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