Other

Other nitrates (inorganic, residual category)

CBIC CLEARANCE

HSN 2834 29 90 (Other nitrates) 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, applicable to all commodities under Chapter 28 with effect from 15 October 2023. Where imports exceed specified hazardous-substance thresholds, the importer must maintain a Public Liability Insurance policy under the Public Liability Insurance Act, 1991, as notified by S.O. 227(E) dated 24-03-1992.

What this is

HSN code

2834 29 90

Chapter

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

Primary regulator

CBIC · Mandatory Chapter 28 qualifiers; Public Liability Insurance Act, 1991

Customs documentation

Chapter 28 qualifiers from CBIC
Public Liability Insurance policy from insurer
Import declaration from CBIC

Compliance steps

1
File mandatory additional qualifier declarations for the import entry covering the specific nitrate compound, conforming to the parameters stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers are mandatory for all Chapter 28 commodities with effect from 15 October 2023 and their absence triggers bill-of-entry rejection.
CBIC Circular 23/2023-Cus dated 30-09-2023, para 4.1 and 4.2
2
Assess whether the imported quantity of nitrates meets or exceeds the hazardous-substance threshold under the Public Liability Insurance Act, 1991. If it does, obtain and maintain a valid Public Liability Insurance policy before the consignment is brought to the port of import.
Public Liability Insurance Act, 1991 · S.O. 227(E) dated 24-03-1992 by Ministry of Environment and Forests

A word of counsel

The most common error on this tariff line is filing a bill of entry without the Chapter 28 mandatory qualifiers, treating the residual 'Other' sub-heading as exempt from the CBIC Circular 23/2023-Cus regime. The circular expressly captures all commodities under Chapter 28 without sub-heading carve-outs; a declaration filed without the requisite qualifiers on or after 15 October 2023 is liable to detention and reassessment. The Public Liability Insurance obligation is a separate, quantity-triggered requirement and must be verified independently of the qualifier compliance.

Need a regulatory steer on this product?

Speak to a regulatory counsel about your specific HSN, IS, and supplier situation.

Speak to an Expert

Frequently asked

Does HSN 2834 29 90 require BIS certification?

No, this residual nitrates tariff line is not covered by any BIS Quality Control Order. Import compliance is governed by Central Board of Indirect Taxes and Customs mandatory Chapter 28 qualifier declarations under CBIC Circular 23/2023-Cus, with an additional Public Liability Insurance obligation under the Public Liability Insurance Act, 1991 where hazardous-substance quantity thresholds are exceeded.

When did the mandatory additional qualifier requirement for Chapter 28 imports take effect?

The mandatory additional qualifier declarations under CBIC Circular 23/2023-Cus took effect on 15 October 2023 for all commodities under Chapters 28, 29, 32, 39 and CTH 3808, including HSN 2834 29 90.

Does the Public Liability Insurance requirement apply to every import of nitrates under this heading?

No. The PLI obligation under the Public Liability Insurance Act, 1991 is triggered only when the imported quantity of the specified hazardous substance exceeds the threshold quantities notified under S.O. 227(E) dated 24-03-1992; importers should verify whether their specific nitrate compound and quantity fall within those thresholds before each shipment.

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