Rare-earth oxides not elsewhere included or specified

Rare-earth oxides, inorganic compounds of rare-earth metals

CBIC CLEARANCE

HSN 2846 90 10 (Rare-earth oxides not elsewhere included or specified) 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. All import declarations for commodities under Chapter 28 must include the stipulated chemical qualifiers at the bill-of-entry stage with effect from 15 October 2023.

What this is

HSN code

2846 90 10

Chapter

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

Primary regulator

CBIC · Mandatory Chapter 28 qualifiers, CBIC Circular 23/2023-Cus

Customs documentation

Chapter 28 qualifiers from CBIC
Import declaration to CBIC

Compliance steps

1
Ensure the import declaration for HSN 2846 90 10 includes all mandatory additional qualifiers as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers are compulsory for all commodities under Chapter 28 with effect from 15 October 2023.
CBIC Circular 23/2023-Cus dated 30-09-2023, paras 4.1 and 4.2
2
Verify that the qualifier details are correctly uploaded in e-Sanchit and reflected in the bill of entry before seeking out-of-charge. Non-compliant declarations are subject to detention and reassessment by the proper officer.
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 the mandatory chemical qualifiers required under CBIC Circular 23/2023-Cus — treating a standard Chapter 28 inorganic-compound entry as a routine free-import clearance. Absent or incomplete qualifiers in the declaration trigger detention and reassessment; the qualifier obligation applies regardless of whether the consignment is small-volume or moved under an advance authorisation.

Need a regulatory steer on this product?

Speak to a regulatory counsel about your specific HSN, IS, and supplier situation.

Speak to an Expert

Frequently asked

Does HSN 2846 90 10 require BIS certification?

No, rare-earth oxides under this tariff line are not covered by any BIS Quality Control Order. Import is governed by Central Board of Indirect Taxes and Customs mandatory additional-qualifier requirements under CBIC Circular 23/2023-Cus dated 30-09-2023.

Which specific qualifiers are required in the import declaration under CBIC Circular 23/2023-Cus?

The qualifiers are stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus and apply to all commodities under Chapters 28, 29, 32, 39 and CTH 3808; importers should refer to those paragraphs to confirm the precise chemical descriptor fields required.

From what date did the mandatory qualifier requirement take effect for Chapter 28 goods?

The requirement became operative with effect from 15 October 2023, per CBIC Circular 23/2023-Cus dated 30-09-2023.

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