Zirconium dioxide

Zirconium dioxide, an inorganic metal oxide

CBIC CLEARANCE

HSN 2825 60 20 (Zirconium dioxide) is subject to mandatory additional qualifier declarations in import filings administered by the Central Board of Indirect Taxes and Customs (CBIC) under CBIC Circular 23/2023-Cus dated 30-09-2023. With effect from 15 October 2023, importers must furnish the Chapter 28 qualifiers specified in Paras 4.1 and 4.2 of that Circular at the bill-of-entry stage.

What this is

HSN code

2825 60 20

Chapter

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

Primary regulator

CBIC · CBIC Circular 23/2023-Cus dated 30-09-2023 (Chapter 28 mandatory qualifiers)

Customs documentation

Chapter 28 qualifiers from CBIC
Bill of entry declaration to CBIC

Compliance steps

1
Include the mandatory additional qualifiers for Chapter 28 commodities in the import declaration at the bill-of-entry stage. The qualifiers required are those stipulated in Paras 4.1 and 4.2 of CBIC Circular 23/2023-Cus; omission or incomplete declaration will cause the bill of entry to be held for amendment before out-of-charge.
CBIC Circular 23/2023-Cus dated 30-09-2023, Paras 4.1 and 4.2, effective 15-10-2023
2
Verify with your customs broker that the qualifier fields are correctly populated in the ICEGATE filing, as the Chapter 28 qualifier obligation applies to all commodities under Chapter 28 including zirconium dioxide under CTH 2825 60 20.
CBIC Circular 23/2023-Cus dated 30-09-2023

A word of counsel

The most common error on this tariff line is filing the bill of entry without the Chapter 28 mandatory qualifiers on the assumption that zirconium dioxide, being a relatively straightforward inorganic oxide with no sectoral PGA overlay, faces no special customs formality. CBIC Circular 23/2023-Cus applies uniformly to all Chapter 28 commodities from 15 October 2023, and an incomplete qualifier declaration triggers a customs query that detains clearance and accumulates demurrage pending amendment.

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Frequently asked

Does HSN 2825 60 20 require BIS certification?

No. Zirconium dioxide is not covered by any BIS Quality Control Order. The sole operative compliance requirement is the mandatory additional qualifier declaration under CBIC Circular 23/2023-Cus dated 30-09-2023, applicable to all Chapter 28 import declarations with effect from 15 October 2023.

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

The qualifiers are those specified in Paras 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023; the exact field values must be declared in the ICEGATE import filing before the bill of entry is assessed.

Does any sectoral PGA licence or permit apply to zirconium dioxide at import?

No sectoral PGA licence, permit, or NOC applies to this tariff line. The only regulatory requirement at import is the CBIC Chapter 28 mandatory qualifier declaration under CBIC Circular 23/2023-Cus.

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