HYDROGEN PEROXIDE, WHETHER OR NOT SOLIDIFIED WITH UREA
Hydrogen peroxide, whether or not solidified with urea
HSN 2847 00 00 (hydrogen peroxide, whether or not solidified with urea) is covered by a Bureau of Indian Standards Quality Control Order. Conformity to IS 2080:2021 is mandatory under the ISI Mark Scheme with effect from 25 November 2022, by virtue of the Hydrogen Peroxide Quality Control Order, 2022 notified under S.O. 4000(E). Aerospace-grade hydrogen peroxide imported solely for non-commercial space research and development is exempt from the QCO obligation per a specific carve-out administered by the Central Board of Indirect Taxes and Customs.
Procedural directions for customs clearance are issued by: Central Board of Indirect Taxes and Customs.
- 1Source only from a Bureau of Indian Standards CM/L-licensed manufacturer holding a current licence against IS 2080:2021. Verify the supplier's CM/L number, licensed product scope (concentration grade, aqueous solution or urea adduct), and licensed manufacturing facility on the BIS online register before placing the purchase order.Hydrogen Peroxide Quality Control Order, 2022 · S.O. 4000(E) dated 24-08-2022 · IS 2080:2021
- 2Ensure every consignment bears the ISI standard mark and the supplier's CM/L number under Scheme-I of Schedule-II to the BIS (Conformity Assessment) Regulations, 2018. The mark must appear on the product label or container, not packaging alone.Scheme-I of Schedule-II to the BIS (Conformity Assessment) Regulations, 2018 · Hydrogen Peroxide Quality Control Order, 2022
- 3If claiming the aerospace-grade exemption for non-commercial space research and development, document the basis in writing before shipment. The Ministry of Chemicals and Fertilisers has confirmed no IS 2080:2021 category covers aerospace grade; import under the exemption requires the supporting basis to be on file and available for customs verification.CBIC Instruction 29/2025-CUS dated 12-09-2025 · O.M. dated 04-09-2025 from file no. C-I-43/3/2024-PCPIR-CPC
- 4Upload the mandatory documents — certificate of analysis, batch release certificate, consignment label, registration certificate (drugs), and import licence for drugs — in e-Sanchit before filing the bill of entry. Customs verifies these prior to out-of-charge where the bill is not routed through the PGA for a no-objection certificate.CBIC e-Sanchit mandatory document codes: 0010DC, 0030DC, 0110DC, 101DC1, 9111DC · Customs Act, 1962
- 5Include mandatory additional qualifiers in the import declaration as stipulated for Chapter 28 commodities under CBIC Circular 23/2023-CUS. These qualifiers have been mandatory with effect from 15 October 2023; absence causes the bill of entry to be held for amendment before out-of-charge.CBIC Circular 23/2023-CUS dated 30-09-2023 · para 4.1 and 4.2
The single most common error on this tariff line is relying on the QCO notification date of 24 August 2022 as the enforcement trigger rather than the actual compliance operative date of 25 November 2022 cited in the CCR — a distinction that has produced mismatched audit trails. More critically, importers shipping commercial-grade hydrogen peroxide alongside aerospace-grade product in a single consignment attempt to claim the aerospace exemption over the entire shipment; customs treats the exemption as lot-specific, and any portion not accompanied by specific non-commercial R&D documentation is assessed under the full QCO, triggering detention and potential confiscation of the non-exempt portion.