Of aluminium

Aluminium fluoride and fluoride salts of aluminium

CBIC CLEARANCE

HSN 2826 12 00 (Of aluminium — fluoride salts) is subject to Central Board of Indirect Taxes and Customs (CBIC) mandatory additional-qualifier requirements under CBIC Circular 23/2023-Cus dated 30-09-2023, operative from 15 October 2023. Importers must furnish the prescribed Chapter 28 qualifiers in the import declaration at the bill-of-entry stage as stipulated in paragraphs 4.1 and 4.2 of that Circular.

What this is

HSN code

2826 12 00

Chapter

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

Primary regulator

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

Customs documentation

Chapter 28 qualifiers from CBIC
Import declaration to CBIC

Compliance steps

1
Include the mandatory additional qualifiers for Chapter 28 commodities in the import declaration at the time of filing the bill of entry. The qualifiers must conform to the specifications set out in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus.
CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
2
Ensure compliance is effective from 15 October 2023 — declarations filed on or after that date without the prescribed Chapter 28 qualifiers are non-compliant and liable to examination or detention by the proper officer.
CBIC Circular 23/2023-Cus dated 30-09-2023

A word of counsel

The most common error on this tariff line is treating the Chapter 28 qualifier requirement as an ancillary procedural step rather than a mandatory declaration condition enforceable at the bill of entry. An import declaration that omits the qualifiers stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus is deficient from the moment it is filed, and the proper officer may withhold out-of-charge pending correction — accruing demurrage and ground rent against the importer.

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Frequently asked

Does HSN 2826 12 00 require BIS certification?

No; no BIS Quality Control Order covers fluoride salts of aluminium. Import compliance for this tariff line is governed by the Central Board of Indirect Taxes and Customs under CBIC Circular 23/2023-Cus, which mandates additional Chapter 28 qualifiers in the import declaration.

What specific qualifiers must be declared for Chapter 28 imports under CBIC Circular 23/2023-Cus?

The qualifiers are prescribed in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023; importers should refer to that Circular directly for the exact field requirements applicable to Chapter 28 commodities.

Does the Chapter 28 qualifier obligation apply to all HSNs in Chapter 28 or only selected ones?

CBIC Circular 23/2023-Cus applies to commodities under Chapters 28, 29, 32, 39 and CTH 3808 broadly; HSN 2826 12 00 falls squarely within Chapter 28 and is subject to the qualifier requirement from 15 October 2023.

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