Other

Other carbides, whether or not chemically defined

CBIC CLEARANCE

HSN 2849 90 90 (Other carbides) is subject to mandatory additional qualifiers in import declarations under Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-Cus dated 30-09-2023, operative from 15 October 2023. The qualifier requirements under Paragraphs 4.1 and 4.2 apply to all commodities under Chapter 28 and are verified at the bill-of-entry stage.

What this is

HSN code

2849 90 90

Chapter

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

Primary regulator

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

Customs documentation

Chapter 28 qualifiers from CBIC
Import declaration from CBIC

Compliance steps

1
Ensure the import declaration for HSN 2849 90 90 includes the mandatory additional qualifiers as specified under Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers must appear in the bill of entry before filing, with effect from 15 October 2023.
CBIC Circular 23/2023-Cus dated 30-09-2023, Paragraphs 4.1 and 4.2
2
Verify that the qualifier data submitted in the bill of entry accurately reflects the chemical identity and specification of the specific carbide being imported. Declarations that omit or misstate the mandatory qualifiers are liable to assessment delay and potential customs examination or detention.
CBIC Circular 23/2023-Cus dated 30-09-2023

A word of counsel

The most common error on this tariff line is filing a bill of entry for Chapter 28 carbides without the Chapter-28 mandatory qualifiers, treating them as optional or applicable only to named sub-headings. CBIC Circular 23/2023-Cus applies to all commodities under Chapter 28, and a declaration deficient in qualifiers under Paragraphs 4.1 and 4.2 will be held for examination, accruing demurrage and ground rent until the correct declaration is filed.

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Frequently asked

Does HSN 2849 90 90 require BIS certification?

No, other carbides are not covered by any BIS Quality Control Order. Import compliance for this tariff line is governed by the Central Board of Indirect Taxes and Customs under CBIC Circular 23/2023-Cus, requiring mandatory additional qualifiers in the Chapter 28 import declaration from 15 October 2023.

What specific qualifiers are required under CBIC Circular 23/2023-Cus for this HSN?

The qualifiers are as stipulated in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023; importers should consult the circular directly for the prescribed qualifier fields applicable to Chapter 28 carbide commodities.

Does the mandatory-qualifier requirement apply to all Chapter 28 imports or only to specific sub-headings?

The requirement applies to all commodities under Chapter 28 (as well as Chapters 29, 32, 39 and CTH 3808) as stipulated in CBIC Circular 23/2023-Cus; there is no carve-out for residual sub-headings such as 2849 90 90.

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