Commercial cobalt oxides
Commercial cobalt oxides and hydroxides
HSN 2822 00 30 (Commercial cobalt oxides) is subject to Central Board of Indirect Taxes and Customs (CBIC) policy controls, including mandatory additional qualifiers in import declarations under CBIC Circular 23/2023-Cus dated 30-09-2023. Importers of specified hazardous quantities must additionally maintain a Public Liability Insurance policy under the Public Liability Insurance Act, 1991 as notified by S.O. 227(E) dated 24-03-1992.
- Chapter 28 qualifiers from CBIC
- Insurance policy from insurer
- 1File 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. This requirement is operative with effect from 15 October 2023 and applies to all bills of entry covering this tariff line.CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
- 2Where the import quantity of cobalt oxides exceeds the specified threshold under the Public Liability Insurance Act, 1991, ensure a valid insurance policy is in place before filing the bill of entry. The threshold and coverage requirements are prescribed under 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
The qualifier mandate under CBIC Circular 23/2023-Cus is frequently overlooked for inorganic chemicals classified under Chapter 28, because importers treat the bill of entry as complete once the tariff heading and quantity are declared. An incomplete or missing qualifier triggers customs query and consignment detention; the qualifier fields at paragraphs 4.1 and 4.2 must be populated for every shipment regardless of volume, and the PLI insurance obligation activates independently when hazardous-quantity thresholds under S.O. 227(E) are crossed.