Other

Lead oxides other than red lead and orange lead

CBIC CLEARANCE

HSN 2824 90 00 (Other lead oxides) is subject to mandatory additional qualifier declarations in the import bill of entry under Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-Cus dated 30-09-2023, operative from 15 October 2023. The qualifier requirements under Paragraphs 4.1 and 4.2 of that Circular apply to all commodities classified under Chapter 28 and are enforced at the bill-of-entry stage.

What this is

HSN code

2824 90 00

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
Import declaration to CBIC

Compliance steps

1
Ensure the import declaration includes all mandatory additional qualifiers for Chapter 28 commodities as stipulated in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers must be correctly furnished in the bill of entry before filing; incomplete declarations are liable to detention at customs.
CBIC Circular 23/2023-Cus dated 30-09-2023, Paragraphs 4.1 and 4.2, with effect from 15-10-2023
2
Verify that the bill of entry accurately describes the specific lead oxide compound being imported, consistent with the qualifier data furnished. Mismatches between the declared qualifier values and the actual product composition may trigger re-examination and assessment revision by the proper officer.
CBIC Circular 23/2023-Cus dated 30-09-2023, Chapter 28 qualifier schedule

A word of counsel

The most common error on this tariff line is filing the bill of entry without the Chapter 28 mandatory qualifiers, treating them as optional supplementary information rather than a hard pre-filing requirement operative from 15 October 2023. An incomplete or absent qualifier declaration is treated as a documentation deficiency at the time of assessment, not a rectifiable post-OOC matter, and the consignment remains in customs charge until the compliant declaration is re-filed.

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Frequently asked

Does HSN 2824 90 00 require BIS certification?

No, this tariff line is not covered by any BIS Quality Control Order. Import compliance is governed by the Central Board of Indirect Taxes and Customs under CBIC Circular 23/2023-Cus, which mandates additional qualifiers in the import declaration for Chapter 28 commodities with effect from 15 October 2023.

Which specific qualifiers are required in the import declaration for Chapter 28 commodities under CBIC Circular 23/2023-Cus?

The qualifier requirements are set out in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023; importers should consult the Circular directly for the full list of mandatory qualifier fields applicable to the specific lead oxide compound being imported.

Do the Chapter 28 qualifier requirements apply to all imports of HSN 2824 90 00 or only to certain end-uses?

The Circular applies to all import declarations for commodities classified under Chapter 28 without end-use restriction; there is no carve-out for specific applications or categories within this tariff line based on the current regulatory record.

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