Other

Phosphinates and phosphonates (hypophosphites, phosphites), other

CBIC CLEARANCE

HSN 2835 10 90 (Other phosphinates and phosphonates) is subject to mandatory additional qualifier declarations in the bill of entry, administered by the Central Board of Indirect Taxes and Customs (CBIC) under CBIC Circular 23/2023-Cus dated 30-09-2023. All import declarations for Chapter 28 commodities must include the chemical qualifiers stipulated in Paragraphs 4.1 and 4.2 of that Circular, with effect from 15 October 2023.

What this is

HSN code

2835 10 90

Chapter

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

Primary regulator

CBIC · CBIC Circular 23/2023-Cus, Chapter 28 mandatory qualifier regime

Customs documentation

Chapter 28 qualifiers from CBIC
Bill of entry declaration to CBIC

Compliance steps

1
At the bill of entry stage, include all mandatory additional qualifiers for Chapter 28 commodities as specified in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. Failure to include the stipulated qualifiers renders the declaration non-compliant and may result in consignment detention pending amendment.
CBIC Circular 23/2023-Cus dated 30-09-2023, Paragraphs 4.1 and 4.2, effective 15-10-2023
2
Confirm that the chemical identity of the imported phosphinate or phosphonate is accurately described in the bill of entry using the qualifier fields. The qualifier regime covers all tariff lines under Chapters 28, 29, 32, 39 and CTH 3808; Chapter 28 compliance is mandatory for this CTI.
CBIC Circular 23/2023-Cus dated 30-09-2023

A word of counsel

The most common error on this tariff line is filing a bill of entry with a generic product description and omitting the chemical-identity qualifiers now mandatory under CBIC Circular 23/2023-Cus. A declaration filed without the Paragraph 4.1 and 4.2 qualifiers after 15 October 2023 is treated as a misdeclaration, exposing the importer to customs examination, detention, and potential monetary penalty under the Customs Act, 1962.

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Frequently asked

Does HSN 2835 10 90 require BIS certification?

No, this tariff line is not covered by any BIS Quality Control Order; the applicable regime is the CBIC mandatory qualifier obligation under CBIC Circular 23/2023-Cus, requiring specified chemical-identity declarations in the bill of entry for all Chapter 28 imports from 15 October 2023.

What specific qualifiers must be included in the bill of entry under CBIC Circular 23/2023-Cus?

The qualifiers are those stipulated in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023; importers should refer to the Circular's Annexure for the precise fields applicable to Chapter 28 commodities.

Does the CBIC qualifier requirement apply only to this HSN or to the broader Chapter 28 heading?

The requirement applies to all commodities under Chapters 28, 29, 32, 39 and CTH 3808; HSN 2835 10 90 falls within Chapter 28 and is therefore fully within scope from 15 October 2023.

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