Boron carbide

Boron carbide, inorganic carbide compound

CBIC CLEARANCE

HSN 2849 90 10 (Boron carbide) 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, operative from 15 October 2023. All import declarations for Chapter 28 commodities must include the stipulated qualifiers under paragraphs 4.1 and 4.2 of that Circular at the bill-of-entry stage.

What this is

HSN code

2849 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 from CBIC

Compliance steps

1
At the time of filing the bill of entry, include all mandatory additional qualifiers for Chapter 28 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. Non-compliance renders the declaration deficient and liable to customs intervention.
CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2, effective 15-10-2023
2
Confirm that the import declaration correctly identifies the commodity as boron carbide under CTH 2849 90 10, with the qualifier fields populated per the CBIC-mandated format. Incorrect or incomplete qualifier entries may trigger examination or detention at the port of import.
CBIC Circular 23/2023-Cus dated 30-09-2023

A word of counsel

The most common error on this tariff line is treating the Chapter 28 qualifier requirement as a back-office formality and omitting or partially completing the mandatory fields at the bill-of-entry stage. CBIC Circular 23/2023-Cus has been in force since 15 October 2023 and customs officers routinely flag declarations with incomplete qualifier data, resulting in examination orders, consignment detention, and demurrage.

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Frequently asked

Does HSN 2849 90 10 require BIS certification?

No, boron carbide is not covered by any BIS Quality Control Order. Import compliance is governed by the Central Board of Indirect Taxes and Customs under CBIC Circular 23/2023-Cus, which mandates additional declaration qualifiers for all Chapter 28 commodities from 15 October 2023.

Which specific qualifier fields must be completed under CBIC Circular 23/2023-Cus for Chapter 28 imports?

The mandatory additional qualifiers are stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30 September 2023; importers should refer directly to those paragraphs to populate the declaration fields correctly.

What are the consequences of filing a bill of entry without the Chapter 28 qualifiers?

An incomplete qualifier declaration is treated as a deficient import declaration, exposing the consignment to customs examination, detention at the port of import, and associated demurrage and ground-rent charges until the deficiency is rectified.

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