Nickel oxides and hydroxides

Nickel oxides and hydroxides, inorganic nickel compounds

CBIC CLEARANCE

HSN 2825 40 00 (Nickel oxides and hydroxides) is subject to Central Board of Indirect Taxes and Customs (CBIC) mandatory additional qualifier declarations under CBIC Circular 23/2023-Cus dated 30-09-2023, operative from 15 October 2023 for all Chapter 28 commodities. Imports of specified hazardous substances exceeding prescribed quantities additionally require a public liability insurance policy under the Public Liability Insurance Act, 1991, as notified by the Ministry of Environment and Forests.

What this is

HSN code

2825 40 00

Chapter

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

Primary regulator

CBIC · Circular 23/2023-Cus; Public Liability Insurance Act, 1991

Customs documentation

Chapter 28 qualifiers from CBIC
Public liability insurance from insurer
Import declaration to CBIC

Compliance steps

1
Include the mandatory additional qualifiers in the import declaration as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus for all commodities under Chapter 28. This requirement has been operative from 15 October 2023 and a declaration without the prescribed qualifiers will be held up at the bill-of-entry stage.
CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
2
Where the imported quantity of nickel oxides and hydroxides meets or exceeds the threshold prescribed for specified hazardous substances, obtain and maintain a public liability insurance policy before filing the bill of entry. The obligation arises under the Public Liability Insurance Act, 1991 as notified by S.O. 227(E) dated 24-03-1992.
Public Liability Insurance Act, 1991 · S.O. 227(E) dated 24-03-1992

A word of counsel

The most frequent oversight on this tariff line is treating the Chapter 28 additional-qualifier requirement as a clerical formality: a missing or incomplete qualifier entry in the import declaration triggers a stop at the customs system level and cannot be rectified post-filing without formal amendment, generating demurrage and ground rent liability. Separately, importers often fail to assess whether their consignment volume crosses the hazardous-substance quantity threshold under S.O. 227(E); that threshold determination must be made before shipment, not at the port gate.

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Frequently asked

Does HSN 2825 40 00 require BIS certification?

No. No BIS Quality Control Order covers nickel oxides and hydroxides. Import of this tariff line is governed by CBIC mandatory additional qualifier obligations under Circular 23/2023-Cus and, where quantity thresholds are met, by public liability insurance requirements under the Public Liability Insurance Act, 1991.

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

The mandatory additional qualifiers are prescribed in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023 and apply to all commodities under Chapters 28, 29, 32, 39 and CTH 3808, effective 15 October 2023.

Does the public liability insurance obligation apply to every import of nickel oxides and hydroxides?

No; it applies only when the imported quantity of the specified hazardous substance exceeds the threshold quantities prescribed under S.O. 227(E) dated 24-03-1992 issued by the Ministry of Environment and Forests under the Public Liability Insurance Act, 1991.

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