Other

Manganese oxides other than manganese dioxide

CBIC CLEARANCE

HSN 2820 90 00 (Other manganese oxides) is subject to Central Board of Indirect Taxes and Customs (CBIC) mandatory declaration overlays, including Chapter 28 chemical-qualifier requirements under CBIC Circular 23/2023-Cus dated 30-09-2023. Where the imported product constitutes a drug or pharmaceutical intermediate, five additional CBIC-mandated documents must be uploaded in e-Sanchit before customs out-of-charge.

What this is

HSN code

2820 90 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
Certificate of Analysis from supplier
Registration certificate from CDSCO

Compliance steps

1
Include all 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, with effect from 15 October 2023. Failure to include the prescribed qualifiers will result in the bill of entry being flagged for manual examination and potential detention.
CBIC Circular 23/2023-Cus dated 30-09-2023, paras 4.1 and 4.2
2
Where the consignment is classified as a drug or pharmaceutical intermediate, upload all five mandatory documents in e-Sanchit before filing the bill of entry: Certificate of Analysis — Drug (0010dc), Batch Release Certificate (0030dc), Label of Consignment (0110dc), Registration Certificate — Drugs (101dc1), and Import Licence for Drugs (9111dc).
CBIC Circular 23/2023-Cus dated 30-09-2023 · e-Sanchit document codes 0010dc, 0030dc, 0110dc, 101dc1, 9111dc

A word of counsel

The most common error on this tariff line is assuming that manganese oxides are purely industrial inorganic chemicals and overlooking the drug-document overlay. Where the imported product is a pharmaceutical-grade or API-grade manganese compound destined for drug manufacture, the absence of even one of the five e-Sanchit drug documents — particularly the Import Licence for Drugs (9111dc) or the Registration Certificate (101dc1) — will prevent customs out-of-charge and expose the consignment to detention and ground rent.

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Frequently asked

Does HSN 2820 90 00 require BIS certification?

No, manganese oxides under this residual tariff line are not covered by any BIS Quality Control Order. Import compliance is governed by Central Board of Indirect Taxes and Customs mandatory declaration requirements under CBIC Circular 23/2023-Cus, with a drug-document overlay where the product is a pharmaceutical-grade compound.

Which document codes must be uploaded in e-Sanchit when the consignment is classified as a drug?

Five documents are mandatory: Certificate of Analysis — Drug (0010dc), Batch Release Certificate (0030dc), Label of Consignment (0110dc), Registration Certificate — Drugs (101dc1), and Import Licence for Drugs (9111dc); all must be uploaded before customs out-of-charge.

Do the Chapter 28 additional qualifiers under CBIC Circular 23/2023-Cus apply to every consignment under this HSN?

Yes, the mandatory qualifier requirement applies to all import declarations for commodities under Chapter 28 with effect from 15 October 2023, regardless of whether the drug-document overlay is also triggered.

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