Rare-earth fluorides not elsewhere included or specified

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

CBIC CLEARANCE

HSN 2846 90 20 (Rare-earth fluorides 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 20

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 from CBIC

Compliance steps

1
Include the mandatory additional qualifiers in the import declaration for this commodity as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. Non-inclusion of these qualifiers renders the bill of entry non-compliant with effect from 15 October 2023.
CBIC Circular 23/2023-Cus dated 30-09-2023, para 4.1 and 4.2
2
Verify that the qualifier fields in e-Sanchit and the bill-of-entry system accurately reflect the chemical identity and specification of the rare-earth fluoride compound being imported. Incorrect or omitted qualifiers for Chapter 28 commodities attract customs hold and possible reassessment.
CBIC Circular 23/2023-Cus dated 30-09-2023

A word of counsel

The most frequent error on this tariff line is treating the Chapter 28 qualifier requirement as a clerical formality rather than a substantive compliance condition. Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus impose specific chemical-descriptor fields that must be populated at the time of bill-of-entry filing; a declaration filed without these qualifiers will be flagged for reassessment and may result in consignment detention and demurrage pending correction.

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Frequently asked

Does HSN 2846 90 20 require BIS certification?

No. Rare-earth fluorides under this tariff line are not covered by any BIS Quality Control Order. Import compliance is governed by Central Board of Indirect Taxes and Customs mandatory Chapter 28 additional-qualifier requirements under CBIC Circular 23/2023-Cus dated 30-09-2023.

From which date are the Chapter 28 additional qualifiers mandatory in import declarations?

The mandatory additional-qualifier requirement under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus applies with effect from 15 October 2023.

Do the same qualifier requirements apply to other chapters, or only Chapter 28?

CBIC Circular 23/2023-Cus extends the mandatory additional-qualifier obligation to commodities under Chapters 28, 29, 32, 39 and CTH 3808; importers of rare-earth fluorides under Chapter 28 must comply with the specific fields stipulated for that chapter.

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