Other
Other salts of oxometallic or peroxometallic acids
HSN 2841 90 00 (other salts of oxometallic or peroxometallic acids) is subject to Central Board of Indirect Taxes and Customs (CBIC) mandatory additional-qualifier requirements in import declarations under CBIC Circular 23/2023-Cus dated 30-09-2023. Where the imported substance qualifies as a specified hazardous substance exceeding the stipulated threshold quantity, an insurance policy under the Public Liability Insurance Act, 1991 is also required per S.O. 227(E) dated 24-03-1992.
- Chapter 28 qualifiers from CBIC
- Insurance policy from insurer
- 1Include the mandatory additional qualifiers in the import declaration as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus, applicable to all commodities under Chapter 28 with effect from 15 October 2023. Non-compliant declarations are liable to detention at the port of import.CBIC Circular 23/2023-Cus dated 30-09-2023, paras 4.1 and 4.2
- 2Where the quantity of the imported substance meets or exceeds the threshold specified for hazardous substances, obtain a valid Public Liability Insurance policy before import. Failure to hold the required insurance is an offence under the Public Liability Insurance Act, 1991.Public Liability Insurance Act, 1991 · S.O. 227(E) dated 24-03-1992, Ministry of Environment and Forests
The most common error on this tariff line is treating the Chapter 28 qualifier requirement as a documentation formality rather than a mandatory declaration condition. Declarations filed without the specified qualifiers after 15 October 2023 are non-compliant under CBIC Circular 23/2023-Cus regardless of whether the substance itself is otherwise unrestricted, and the customs proper officer is required to flag the deficiency before out-of-charge.