Azides
Azides, inorganic chemically defined compounds
HSN 2850 00 30 (Azides) is subject to Central Board of Indirect Taxes and Customs (CBIC) policy overlays, including mandatory additional qualifiers in import declarations under CBIC Circular 23/2023-Cus dated 30-09-2023. Importers of specified hazardous azide substances exceeding threshold quantities must also maintain a Public Liability Insurance policy under the Public Liability Insurance Act, 1991 as notified by S.O. 227(E) dated 24-03-1992.
- Chapter 28 qualifiers from CBIC
- Insurance declaration from importer
- Import declaration to CBIC
- 1File the import declaration with the mandatory additional qualifiers for Chapter 28 commodities as stipulated in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers are mandatory with effect from 15-10-2023 and their absence renders the bill of entry liable to rejection or detention at assessment.CBIC Circular 23/2023-Cus dated 30-09-2023, Paragraphs 4.1 and 4.2
- 2Where the azide consignment qualifies as a specified hazardous substance and the quantity imported exceeds the threshold prescribed under the Public Liability Insurance Act, 1991, obtain and maintain an insurance policy prior to import. The obligation is notified by the Ministry of Environment and Forests via S.O. 227(E) dated 24-03-1992.Public Liability Insurance Act, 1991 · S.O. 227(E) dated 24-03-1992
The most common error on this tariff line is filing the bill of entry without the mandatory Chapter 28 qualifiers required under CBIC Circular 23/2023-Cus — a deficiency that triggers assessment-level detention and demurrage while the declaration is corrected. The Public Liability Insurance obligation is a parallel and independent requirement: importers frequently overlook it on the assumption that general cargo insurance suffices, but failure to hold a PLI Act-compliant policy for a scheduled hazardous substance is a statutory contravention attracting monetary penalty under the Public Liability Insurance Act, 1991.