Other

Other salts of inorganic acids or peroxoacids (residual)

CBIC CLEARANCE

HSN 2842 90 90 (other salts of inorganic acids or peroxoacids) is subject to Central Board of Indirect Taxes and Customs (CBIC) mandatory chemical-qualifier declarations under CBIC Circular 23/2023-Cus dated 30-09-2023, operative from 15 October 2023. Where the imported substance qualifies as a specified hazardous chemical exceeding threshold quantities, the importer must additionally maintain a public liability insurance policy under the Public Liability Insurance Act, 1991.

What this is

HSN code

2842 90 90

Chapter

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

Primary regulator

CBIC · Circular 23/2023-Cus; Public Liability Insurance Act, 1991

Customs documentation

Chapter 28 qualifiers from CBIC
Insurance policy from PLI Act insurer

Compliance steps

1
Include the mandatory additional qualifiers in the import declaration as stipulated in Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers apply to all commodities under Chapter 28 with effect from 15 October 2023 and must be present in the bill of entry before assessment.
CBIC Circular 23/2023-Cus dated 30-09-2023, Para 4.1 and 4.2
2
Where the imported substance is a specified hazardous chemical and the quantity exceeds the threshold prescribed under the Public Liability Insurance Act, 1991, obtain and maintain a valid public liability insurance policy before the consignment is removed from customs charge.
S.O. 227(E) dated 24-03-1992, Ministry of Environment and Forests; Public Liability Insurance Act, 1991

A word of counsel

The most common error on this residual tariff line is filing the bill of entry without the Chapter 28 mandatory qualifiers, triggering a mismatch at the CBIC assessment stage and consequent detainment pending rectification. The qualifier obligation under CBIC Circular 23/2023-Cus applies at the declaration stage and cannot be remedied after out-of-charge; importers should confirm with their customs broker that the chemical identifier fields in the e-Sanchit declaration are populated before filing.

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Frequently asked

Does HSN 2842 90 90 require BIS certification?

No, this residual tariff line for other salts of inorganic acids or peroxoacids is not covered by any BIS Quality Control Order. Import compliance is governed by CBIC Circular 23/2023-Cus mandatory chemical-qualifier requirements and, where applicable, the Public Liability Insurance Act, 1991 for specified hazardous substances.

What are the mandatory qualifiers required in the import declaration for Chapter 28 goods under CBIC Circular 23/2023-Cus?

CBIC Circular 23/2023-Cus, operative from 15 October 2023, requires additional chemical-identity qualifiers as specified in Para 4.1 and 4.2 to be included in import declarations for all commodities under Chapters 28, 29, 32, 39 and CTH 3808; the precise fields are set out in the Circular's annexure.

When does the public liability insurance requirement apply to this tariff line?

The insurance obligation under the Public Liability Insurance Act, 1991 is triggered only where the specific substance imported qualifies as a hazardous chemical and the quantity exceeds the threshold specified in S.O. 227(E) dated 24-03-1992; it does not apply to every import under HSN 2842 90 90.

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