Ammonium hydroxide

Ammonium hydroxide, inorganic base solution

CBIC CLEARANCE

HSN 2825 90 50 (Ammonium hydroxide) is subject to Central Board of Indirect Taxes and Customs (CBIC) mandatory declaration requirements under CBIC Circular 23/2023-Cus dated 30-09-2023, which prescribes additional qualifiers in import declarations for all commodities under Chapter 28. Where the consignment is characterised as a drug, concurrent documentation requirements under the Drugs and Cosmetics Act, 1940 apply, including registration certificate, import licence, batch release certificate, and certificate of analysis, all to be uploaded in e-Sanchit prior to out-of-charge.

What this is

HSN code

2825 90 50

Chapter

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

Primary regulator

CBIC · CBIC Circular 23/2023-Cus; Chapter 28 mandatory qualifiers regime

Customs documentation

Chapter 28 qualifiers declaration from CBIC
Certificate of analysis from CDSCO
Registration certificate from CDSCO

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 with effect from 15 October 2023. All Chapter 28 commodities require these qualifiers at the bill-of-entry stage; omission results in out-of-charge being withheld.
CBIC Circular 23/2023-Cus dated 30-09-2023, Para 4.1 and 4.2
2
Where the ammonium hydroxide consignment is imported as a drug, upload the following documents in e-Sanchit before filing the bill of entry: certificate of analysis (document code 0010dc), batch release certificate (document code 0030dc), label of consignment (document code 0110dc), registration certificate for drugs (document code 101dc1), and import licence for drugs (document code 9111dc).
CBIC Circular 23/2023-Cus dated 30-09-2023; e-Sanchit document codes 0010dc, 0030dc, 0110dc, 101dc1, 9111dc

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 ammonium hydroxide, as a bulk industrial chemical, is exempt from the declaration overlay. CBIC Circular 23/2023-Cus applies to all commodities under Chapter 28 without carve-out for industrial-grade consignments; a declaration filed without the prescribed qualifiers is treated as deficient and the consignment is held pending amendment, attracting demurrage and ground rent at the port.

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Frequently asked

Does HSN 2825 90 50 require BIS certification?

No, ammonium hydroxide is not covered by any BIS Quality Control Order. Import is governed by the Central Board of Indirect Taxes and Customs mandatory-qualifiers regime under CBIC Circular 23/2023-Cus, and, where the product is imported as a drug, by the Drugs and Cosmetics Act, 1940 documentation requirements.

Which e-Sanchit document codes are mandatory when ammonium hydroxide is imported as a drug?

Five documents must be uploaded: certificate of analysis (0010dc), batch release certificate (0030dc), label of consignment (0110dc), registration certificate for drugs (101dc1), and import licence for drugs (9111dc), all before out-of-charge is granted.

Does the Chapter 28 mandatory-qualifiers requirement apply to industrial-grade ammonium hydroxide not classified as a drug?

Yes. CBIC Circular 23/2023-Cus applies to all Chapter 28 commodities with effect from 15 October 2023; the qualifier obligation is not conditional on drug classification, and the drug-specific document codes are an additional overlay that applies only where the product is characterised as a drug.

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