Cobalt hydroxides

Cobalt hydroxides, inorganic cobalt compounds

CBIC CLEARANCE

HSN 2822 00 20 (Cobalt hydroxides) 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, operative from 15 October 2023 for all Chapter 28 commodities. Where import quantities exceed the thresholds specified under the Public Liability Insurance Act, 1991, the importer must maintain an insurance policy per S.O. 227(E) dated 24-03-1992.

What this is

HSN code

2822 00 20

Chapter

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

Primary regulator

CBIC · Mandatory Chapter 28 qualifiers, CBIC Circular 23/2023-Cus

Customs documentation

Chapter 28 qualifiers from CBIC
PLI insurance policy from insurer
Import declaration to CBIC

Compliance steps

1
File the bill of entry with mandatory additional qualifiers in the import declaration as stipulated in Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus. This requirement applies to all commodities under Chapter 28 and is operative with effect from 15 October 2023; declarations filed without the prescribed qualifiers are liable to rejection at the customs system level.
CBIC Circular 23/2023-Cus dated 30-09-2023, Para 4.1 and 4.2
2
Where the imported quantity of cobalt hydroxides exceeds the thresholds specified as hazardous substances, obtain and maintain a Public Liability Insurance policy prior to import. The insurance obligation arises under the Public Liability Insurance Act, 1991 and S.O. 227(E) dated 24-03-1992 issued by the Ministry of Environment and Forests.
Public Liability Insurance Act, 1991 · S.O. 227(E) dated 24-03-1992

A word of counsel

The most common error on this tariff line is filing the bill of entry without the mandatory Chapter 28 additional qualifiers introduced by CBIC Circular 23/2023-Cus — an oversight that triggers system-level rejection and demurrage while the declaration is corrected. Separately, importers handling large-volume shipments frequently overlook the PLI insurance threshold trigger under S.O. 227(E): the insurance policy must be in place before customs out-of-charge, not obtained retrospectively.

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Frequently asked

Does HSN 2822 00 20 require BIS certification?

No, cobalt hydroxides are not covered by any BIS Quality Control Order. Import is governed by Central Board of Indirect Taxes and Customs mandatory qualifier requirements under CBIC Circular 23/2023-Cus and, where hazardous-substance quantity thresholds are exceeded, by the Public Liability Insurance Act, 1991.

What are the mandatory additional qualifiers required at the bill of entry for Chapter 28 commodities?

The specific qualifiers are prescribed in Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023, operative from 15 October 2023; the importer must include these in the import declaration for all Chapter 28 tariff lines including cobalt hydroxides.

Does the PLI insurance obligation apply to every consignment of cobalt hydroxides?

No — the Public Liability Insurance Act, 1991 obligation is triggered only when the imported quantity exceeds the specified hazardous-substance thresholds; smaller consignments below those thresholds are not subject to the mandatory insurance requirement under S.O. 227(E) dated 24-03-1992.

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