Rare-earth chlorides not elsewhere included or specified

Rare-earth chlorides, inorganic rare-earth metal compounds

CBIC CLEARANCE

HSN 2846 90 30 (Rare-earth chlorides not elsewhere included or specified) is subject to Central Board of Indirect Taxes and Customs (CBIC) mandatory additional-qualifier requirements under CBIC Circular 23/2023-Cus dated 30-09-2023. With effect from 15 October 2023, import declarations for all Chapter 28 commodities must carry the stipulated qualifiers as specified in paragraphs 4.1 and 4.2 of that Circular.

What this is

HSN code

2846 90 30

Chapter

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

Primary regulator

CBIC · Mandatory additional qualifiers, Chapter 28 (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 Chapter 28 commodity as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. This requirement has been operative with effect from 15 October 2023 and applies to all bills of entry covering HSN 2846 90 30.
CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
2
Verify at the bill-of-entry stage that the qualifiers uploaded in e-Sanchit match the product specification in the commercial invoice and test certificate. A mismatch between the declared qualifiers and the physical cargo description is grounds for examination, detention, and re-assessment under the Customs Act, 1962.
CBIC Circular 23/2023-Cus dated 30-09-2023

A word of counsel

The single most common error on this tariff line is filing the bill of entry with a generic Chapter 28 commodity description and omitting the specific qualifiers mandated under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. A declaration lodged without the stipulated qualifiers is treated as a deficient entry and may attract examination and detention even where the underlying goods are fully duty-paid; rectification after out-of-charge does not cure the original non-compliance.

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Frequently asked

Does HSN 2846 90 30 require BIS certification?

No. No BIS Quality Control Order covers rare-earth chlorides under this tariff line. 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, operative from 15 October 2023.

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

Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus stipulate the mandatory additional qualifiers for Chapter 28 commodities; importers should refer to the Circular directly to confirm the current list of required descriptor fields for rare-earth chlorides.

Does the mandatory-qualifier requirement apply to all imports of this HSN or only to certain origins?

The requirement applies to all import declarations for commodities under Chapters 28, 29, 32, 39 and CTH 3808 regardless of origin, with effect from 15 October 2023 per CBIC Circular 23/2023-Cus.

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