Other

Other rare-earth metal compounds, yttrium and scandium compounds

CBIC CLEARANCE

HSN 2846 90 90 (other compounds of rare-earth metals, yttrium, or scandium) is subject to mandatory additional qualifier declarations in import entries administered by the Central Board of Indirect Taxes and Customs (CBIC) under CBIC Circular 23/2023-Cus dated 30-09-2023. The qualifier obligation applies to all commodities under Chapter 28 and is operative with effect from 15 October 2023.

What this is

HSN code

2846 90 90

Chapter

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

Primary regulator

CBIC · CBIC Circular 23/2023-Cus, Chapter 28 mandatory qualifier declarations

Customs documentation

Chapter 28 qualifiers from CBIC
Import declaration from CBIC

Compliance steps

1
Include the mandatory additional qualifiers in the import declaration as stipulated in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers are required for all commodities under Chapters 28, 29, 32, 39 and CTH 3808, and non-compliance renders the bill of entry liable to rejection.
CBIC Circular 23/2023-Cus dated 30-09-2023, Paragraphs 4.1 and 4.2, effective 15-10-2023
2
Verify that the specific compound identity — including whether it is an inorganic or organic compound and which rare-earth element, yttrium, or scandium it contains — is accurately reflected in the qualifier fields before filing. Misidentification at the qualifier stage is treated as a misdeclaration under the Customs Act, 1962.
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 under the residual 'Other' description without populating the Chapter 28 qualifier fields required by CBIC Circular 23/2023-Cus. Because 2846 90 90 is a double-residual entry, the qualifier fields are the primary means by which customs identifies the precise compound; an undeclared or vague qualifier triggers a query or detention at the assessment stage, accruing demurrage before the deficiency is rectified.

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Frequently asked

Does HSN 2846 90 90 require BIS certification?

No, no BIS Quality Control Order covers compounds of rare-earth metals, yttrium, or scandium under this tariff line. The operative requirement is the CBIC Chapter 28 mandatory qualifier declaration under CBIC Circular 23/2023-Cus dated 30-09-2023.

From which date are the Chapter 28 qualifier declarations mandatory?

The mandatory additional qualifier declarations for Chapter 28 commodities are operative with effect from 15 October 2023, per CBIC Circular 23/2023-Cus dated 30-09-2023.

Does the qualifier obligation apply only to specific sub-categories within Chapter 28, or to all entries?

The obligation applies to all commodities under Chapters 28, 29, 32, 39 and CTH 3808 as stipulated in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus; there are no carved-out exemptions within Chapter 28.

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