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Anhydrous

Anhydrous sodium borates, inorganic boron compounds

CBIC CLEARANCE

HSN 2840 11 00 (Anhydrous borates) is subject to mandatory additional-qualifier declarations in the import entry under the Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-CUS dated 30-09-2023, operative from 15 October 2023. The qualifier requirements apply to all Chapter 28 chemical commodities and must be reflected in the bill-of-entry description at the time of filing.

What this is
HSN code
2840 11 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
  • Commercial invoice from exporter
  • Certificate of Analysis from manufacturer
Compliance steps
  1. 1
    Ensure the import declaration for HSN 2840 11 00 incorporates the mandatory additional qualifiers specified in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-CUS. These qualifiers — covering chemical identity, purity, and specification particulars — must appear in the bill-of-entry description with effect from 15 October 2023.
    CBIC Circular 23/2023-CUS dated 30-09-2023 · Paras 4.1 and 4.2
  2. 2
    Upload supporting trade and technical documents — including the commercial invoice and Certificate of Analysis from the manufacturer — in e-Sanchit before filing the bill of entry, to enable the proper officer to verify the declared qualifiers against the consignment specifications.
    CBIC Circular 23/2023-CUS dated 30-09-2023
A word of counsel

The most common error on this tariff line is filing the bill of entry with a generic description such as 'anhydrous borates' without the Chapter 28 mandatory qualifiers required under Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-CUS. A declaration that omits the stipulated chemical-identity and purity particulars is treated as a misdeclaration under the Customs Act, 1962, exposing the consignment to detention pending amendment and attracting monetary penalty; the circular applies with effect from 15 October 2023 and is not grandfathered for pre-existing purchase orders.

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Frequently asked
Does HSN 2840 11 00 require BIS certification?
No, anhydrous borates fall outside the BIS Quality Control Order regime; no BIS QCO covers this product family. The operative compliance obligation is the mandatory additional-qualifier declaration under CBIC Circular 23/2023-CUS, applicable to all Chapter 28 chemical imports from 15 October 2023.
What specific qualifiers must appear in the bill-of-entry declaration for this HSN?
Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-CUS dated 30-09-2023 prescribe the mandatory qualifiers for Chapter 28 commodities; importers should consult that circular directly to identify the chemical-identity and purity particulars required for anhydrous borates.
Does the qualifier requirement apply to consignments that were contracted before 15 October 2023?
Yes. The obligation attaches at the date of filing the bill of entry, not the date of the purchase contract; all Chapter 28 import declarations filed on or after 15 October 2023 must comply with CBIC Circular 23/2023-CUS regardless of when the underlying trade contract was executed.
Last verified against gazette notifications: 2026-05-16. Source: CBIC / Indian Customs CUSDATA.
Related
ChapterChapter 28 · Inorganic chemicals; organic or inorganic compounds of precious metalsIndustryChemicals industryHSNBORATES; PEROXOBORATES (PERBORATES)