Cobalt oxides

Cobalt oxides and hydroxides, commercial cobalt oxides

CBIC CLEARANCE

HSN 2822 00 10 (Cobalt oxides) is subject to Central Board of Indirect Taxes and Customs (CBIC) mandatory additional-qualifier requirements under CBIC Circular 23/2023-Cus dated 30-09-2023, applicable to all import declarations under Chapter 28 with effect from 15 October 2023. Where the consignment exceeds specified quantities of hazardous substances, the importer must additionally maintain a Public Liability Insurance policy under S.O. 227(E) dated 24-03-1992.

What this is

HSN code

2822 00 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

Chapter 28 qualifiers from CBIC
Insurance policy from importer

Compliance steps

1
File the import declaration with mandatory additional qualifiers for Chapter 28 commodities as stipulated in para 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers are compulsory for all bills of entry filed on or after 15 October 2023; a declaration lacking the required qualifiers will be rejected at the customs gateway.
CBIC Circular 23/2023-Cus dated 30-09-2023, para 4.1 and 4.2
2
Where the imported quantity of cobalt oxides exceeds the threshold specified for hazardous substances, take out a Public Liability Insurance policy in the name of the owner before the consignment is released. Absence of a compliant insurance policy at the time of import constitutes a breach of the Public Liability Insurance Act, 1991.
S.O. 227(E) dated 24-03-1992 issued by the Ministry of Environment and Forests; Public Liability Insurance Act, 1991

A word of counsel

The most frequent oversight on this tariff line is filing the bill of entry without the Chapter 28 mandatory qualifiers introduced by CBIC Circular 23/2023-Cus — particularly for importers who pre-configured declaration templates before October 2023 and have not updated them. A declaration submitted without the para 4.1 and 4.2 qualifiers is treated as an incomplete declaration, triggering detention and potential reassessment; the PLI insurance obligation is a separate and concurrent requirement that applies irrespective of the qualifier compliance.

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Frequently asked

Does HSN 2822 00 10 require BIS certification?

No, cobalt oxides are not covered by any BIS Quality Control Order. Import is governed by Central Board of Indirect Taxes and Customs mandatory additional-qualifier requirements under CBIC Circular 23/2023-Cus dated 30-09-2023, with a concurrent Public Liability Insurance obligation for hazardous-substance quantities under S.O. 227(E) dated 24-03-1992.

What are the mandatory qualifiers required under CBIC Circular 23/2023-Cus for Chapter 28 declarations?

Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus specify the additional qualifiers that must be included in import declarations for commodities under Chapters 28, 29, 32, 39 and CTH 3808; the obligation applies to all bills of entry filed on or after 15 October 2023.

When does the Public Liability Insurance requirement apply to a cobalt oxides import?

The PLI policy requirement under S.O. 227(E) dated 24-03-1992 is triggered when the imported quantity of the hazardous substance exceeds the threshold quantities specified in that notification; importers should verify the applicable quantity thresholds before shipment to determine whether a policy must be in place at the time of import.

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