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Magnesium borate

Magnesium borate, other inorganic borates

CBIC CLEARANCE

HSN 2840 20 10 (Magnesium borate) 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. All import declarations for Chapter 28 commodities must include the prescribed chemical qualifiers at paragraphs 4.1 and 4.2 of that Circular at the bill-of-entry stage.

What this is
HSN code
2840 20 10
Chapter
28 · Inorganic chemicals; organic or inorganic compounds of precious metals
Primary regulator
CBIC · Circular 23/2023-Cus, mandatory Chapter 28 import declaration qualifiers
Customs documentation
  • Chapter 28 qualifiers from CBIC
  • Compliant import declaration to CBIC
Compliance steps
  1. 1
    Ensure the import declaration includes 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 must be included in the bill of entry filed at the port of import, with effect from 15 October 2023.
    CBIC Circular 23/2023-Cus dated 30-09-2023, paras 4.1 and 4.2
  2. 2
    Verify that the chemical identity and specification details of the magnesium borate consignment are accurately reflected in the declaration qualifiers. Incomplete or absent qualifiers expose the consignment to detention and re-examination by the proper officer.
    CBIC Circular 23/2023-Cus dated 30-09-2023, paras 4.1 and 4.2
A word of counsel

The qualifier requirement under CBIC Circular 23/2023-Cus applies across Chapters 28, 29, 32, 39 and CTH 3808 simultaneously, and the most common error is filing a bill of entry without the Chapter 28 chemical qualifiers because the importer treats the commodity as a routine industrial chemical not subject to any PGA overlay. Missing qualifiers trigger a first-check examination and potential detention; they cannot be rectified after out-of-charge has been sought.

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Frequently asked
Does HSN 2840 20 10 require BIS certification?
No, magnesium borate falls outside the BIS Quality Control Order regime. Import is governed by the Central Board of Indirect Taxes and Customs under CBIC Circular 23/2023-Cus, which mandates additional chemical qualifiers in import declarations for all Chapter 28 commodities with effect from 15 October 2023.
What are the mandatory qualifiers required at paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus?
Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus prescribe the specific chemical identity and specification details to be declared for Chapter 28 commodities; the exact qualifier fields are set out in the Circular and must be populated in the bill of entry before filing.
Does the Chapter 28 qualifier requirement apply only to magnesium borate or to all borates?
The requirement applies to all commodities under Chapter 28 as a whole, meaning all borates and other inorganic chemicals under that Chapter are subject to the same mandatory additional-qualifier obligation under CBIC Circular 23/2023-Cus from 15 October 2023.
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)