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HomeHSNChapter 28HSN 2821 10 10

Iron oxides

Iron oxides and hydroxides, inorganic pigment compounds

CBIC CLEARANCE

HSN 2821 10 10 (Iron oxides) is subject to customs policy controls administered by the Central Board of Indirect Taxes and Customs (CBIC) under CBIC Circular 23/2023-Cus dated 30-09-2023, which mandates additional chemical qualifiers in import declarations for all Chapter 28 commodities with effect from 15 October 2023. Importers must also upload a registration certificate for drugs (document code 101dc1) and an import licence for drugs (document code 9111dc) in e-Sanchit where applicable at the bill-of-entry stage.

What this is
HSN code
2821 10 10
Chapter
28 · Inorganic chemicals; organic or inorganic compounds of precious metals
Primary regulator
CBIC · CBIC Circular 23/2023-Cus, Chapter 28 mandatory qualifiers
Customs documentation
  • Registration certificate from drugs authority
  • Import licence from drugs authority
  • Chapter 28 qualifiers from CBIC
Compliance steps
  1. 1
    Prepare and file the import declaration with all mandatory additional qualifiers prescribed under Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus for Chapter 28 commodities. Non-compliance with the qualifier requirements has been mandatory at the bill-of-entry stage from 15 October 2023.
    CBIC Circular 23/2023-Cus dated 30-09-2023, Para 4.1 and 4.2
  2. 2
    Upload in e-Sanchit the registration certificate for drugs (document code 101dc1) and the import licence for drugs (document code 9111dc) before the bill of entry is assessed. The proper officer will verify these uploads prior to granting out-of-charge where the bill has not been routed through the PGA for NOC.
    CBIC Circular 23/2023-Cus dated 30-09-2023 · e-Sanchit document codes 101dc1 and 9111dc
A word of counsel

The most common error on this tariff line is filing the bill of entry without the Chapter 28 mandatory qualifiers in the belief that iron oxides are a straightforward industrial chemical attracting no PGA overlay. CBIC Circular 23/2023-Cus applies to all commodities under Chapter 28 without exception, and a declaration missing the Para 4.1 and 4.2 qualifiers will be held at the gate for amendment — attracting demurrage and ground rent — before out-of-charge is granted.

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Frequently asked
Does HSN 2821 10 10 require BIS certification?
No, iron oxides are not within the BIS Quality Control Order regime; no BIS QCO covers this product family. Import is governed by Central Board of Indirect Taxes and Customs policy controls under CBIC Circular 23/2023-Cus, requiring mandatory Chapter 28 qualifiers in the import declaration from 15 October 2023.
Which document codes must be uploaded in e-Sanchit for this tariff line?
The registration certificate for drugs (document code 101dc1) and the import licence for drugs (document code 9111dc) must be uploaded in e-Sanchit before the proper officer grants out-of-charge at the bill-of-entry stage.
Do the Chapter 28 mandatory qualifiers under CBIC Circular 23/2023-Cus apply to every import of this HSN?
Yes. Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus apply to all import declarations for Chapter 28 commodities with effect from 15 October 2023, and iron oxides under HSN 2821 10 10 fall squarely within that scope.
Last verified against gazette notifications: 2026-05-16. Source: CBIC / Indian Customs CUSDATA.
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