Percarbonates

Percarbonates, peroxocarbonate inorganic chemicals

CBIC CLEARANCE

HSN 2836 99 10 (Percarbonates) is subject to mandatory additional qualifier declarations in the import bill of entry under Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-Cus dated 30-09-2023, operative with effect from 15-10-2023. Chapter 28 chemical commodities require specific qualifiers at paragraphs 4.1 and 4.2 of the Circular to be declared at the time of import.

What this is

HSN code

2836 99 10

Chapter

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

Primary regulator

CBIC · Mandatory Chapter 28 qualifiers, Circular 23/2023-Cus

Customs documentation

Chapter 28 qualifiers from CBIC
Import declaration from CBIC

Compliance steps

1
At the bill of entry stage, declare all mandatory additional qualifiers for Chapter 28 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers are compulsory with effect from 15 October 2023; an import declaration without the requisite qualifiers is liable to be held at customs for amendment.
CBIC Circular 23/2023-Cus dated 30-09-2023, paras 4.1 and 4.2
2
Ensure the importer's system and customs broker templates are updated to capture the Chapter 28 qualifier fields before filing. Bills of entry filed without the stipulated qualifiers after 15-10-2023 attract the risk of detention and demurrage pending a corrected declaration.
CBIC Circular 23/2023-Cus dated 30-09-2023

A word of counsel

The most common error on this tariff line is submitting a bill of entry that omits or partially completes the Chapter 28 mandatory qualifiers required under CBIC Circular 23/2023-Cus paragraphs 4.1 and 4.2. Customs officers verify qualifier completeness at first assessment; an incomplete declaration does not proceed to out-of-charge and attracts demurrage and ground rent while the amended bill is processed. Confirm the qualifier template with your customs broker before shipment departure.

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 2836 99 10 require BIS certification?

No, percarbonates are not covered by any BIS Quality Control Order. 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 qualifiers in the import declaration for Chapter 28 commodities with effect from 15-10-2023.

What are the mandatory qualifiers required at the bill of entry for Chapter 28 under CBIC Circular 23/2023-Cus?

Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023 specify the additional qualifier fields applicable to Chapter 28 commodities; the precise qualifier list should be confirmed against the current ICEGATE filing template before the bill of entry is filed.

When did the mandatory Chapter 28 qualifier requirement take effect?

The requirement became operative with effect from 15 October 2023 per CBIC Circular 23/2023-Cus dated 30-09-2023, and applies to all import declarations for percarbonates under HSN 2836 99 10 filed on or after that date.

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