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HomeHSNChapter 28HSN 2846 10 90

Other

Other cerium compounds (inorganic or organic)

CBIC CLEARANCE

HSN 2846 10 90 (Other cerium compounds) is subject to mandatory additional qualifiers in import declarations administered by the Central Board of Indirect Taxes and Customs (CBIC) under CBIC Circular 23/2023-CUS dated 30-09-2023. The qualifier requirement applies to all commodities under Chapters 28, 29, 32, 39 and CTH 3808 with effect from 15 October 2023, and compliance is verified at the bill-of-entry stage.

What this is
HSN code
2846 10 90
Chapter
28 · Inorganic chemicals; organic or inorganic compounds of precious metals
Primary regulator
CBIC · CBIC Circular 23/2023-CUS dated 30-09-2023 (Chapter 28 mandatory qualifiers)
Customs documentation
  • Chapter 28 qualifiers from CBIC
  • Import declaration to CBIC
Compliance steps
  1. 1
    Include all mandatory additional qualifiers in the import declaration for this consignment as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-CUS. The qualifier obligation applies to commodities under Chapter 28 and became operative with effect from 15 October 2023.
    CBIC Circular 23/2023-CUS dated 30-09-2023, paragraphs 4.1 and 4.2
  2. 2
    Ensure the bill of entry filed at customs reflects the correct technical descriptors required under the Chapter 28 qualifier regime. Incomplete or missing qualifiers may result in the bill of entry being queried or the consignment detained pending rectification.
    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 generic product descriptions and omitting the technical qualifiers mandated under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-CUS. A deficient declaration does not fail silently — the proper officer is required to query the entry before out-of-charge, resulting in detention, accumulating demurrage, and ground rent at the port of import.

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Frequently asked
Does HSN 2846 10 90 require BIS certification?
No, no BIS Quality Control Order covers cerium compounds or the broader rare-earth metals compounds product family. Import is governed by the Central Board of Indirect Taxes and Customs mandatory-qualifier regime under CBIC Circular 23/2023-CUS dated 30-09-2023.
What specific qualifiers are required in the import declaration under CBIC Circular 23/2023-CUS?
The mandatory qualifiers are prescribed in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-CUS dated 30-09-2023, which applies to Chapter 28 commodities including cerium compounds; the circular text should be consulted for the precise technical descriptor fields required.
Does the mandatory qualifier requirement under CBIC Circular 23/2023-CUS apply to all cerium compound variants under subheading 2846 10?
Yes, the qualifier obligation applies to all commodities falling under Chapter 28 with effect from 15 October 2023, covering the entire subheading 2846 10 including this residual 'Other' tariff line.
Last verified against gazette notifications: 2026-05-16. Source: CBIC / Indian Customs CUSDATA.
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