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Peroxoborates (perborates)

Peroxoborates (perborates), inorganic boron compounds

CBIC CLEARANCE

HSN 2840 30 00 (Peroxoborates/perborates) is subject to mandatory additional qualifiers in the import declaration under Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-Cus dated 30-09-2023, operative from 15 October 2023. This Chapter 28 commodity requires precise chemical identification at the bill-of-entry stage per the qualifier regime set out in Paragraphs 4.1 and 4.2 of that Circular.

What this is
HSN code
2840 30 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 qualifier regime
Customs documentation
  • Chapter 28 qualifiers from CBIC
  • Import declaration from importer
Compliance steps
  1. 1
    Include all mandatory additional qualifiers for Chapter 28 commodities in the import declaration at the bill of entry, as specified in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. This requirement is operative from 15 October 2023 and applies to all consignments of peroxoborates under CTH 2840 30 00.
    CBIC Circular 23/2023-Cus dated 30-09-2023, Paragraphs 4.1 and 4.2
  2. 2
    Verify that the chemical identity and grade of the peroxoborate (perborate) are accurately declared against the qualifier fields at the time of filing. Declarations that omit or inaccurately state the mandatory qualifiers are liable to assessment delay and may attract a misdeclaration finding under the Customs Act, 1962.
    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 without populating the Chapter 28 mandatory qualifier fields, treating peroxoborates as a straightforward inorganic chemical with no declaration overlay. CBIC Circular 23/2023-Cus imposes chemical-descriptor qualifiers across Chapters 28, 29, 32, 39 and CTH 3808 uniformly from 15 October 2023; an incomplete qualifier field is a ground for customs examination and assessment delay, not merely a clerical deficiency.

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Frequently asked
Does HSN 2840 30 00 require BIS certification?
No; no BIS Quality Control Order covers peroxoborates (perborates). Import is governed by the Central Board of Indirect Taxes and Customs mandatory additional qualifier regime under CBIC Circular 23/2023-Cus dated 30-09-2023, applicable to all Chapter 28 inorganic chemicals.
When did the mandatory qualifier requirement under CBIC Circular 23/2023-Cus take effect for Chapter 28 imports?
The requirement took effect from 15 October 2023, as stipulated in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30 September 2023, and applies to all import declarations filed on or after that date.
Are any sub-categories of peroxoborates exempt from the Chapter 28 qualifier obligation?
The regulatory record records no exemption carve-outs; CBIC Circular 23/2023-Cus applies the qualifier obligation to commodities under Chapter 28 as a whole, and CTH 2840 30 00 falls squarely within its scope.
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)