Borides

Borides, whether or not chemically defined

CBIC CLEARANCE

HSN 2850 00 50 (Borides) is subject to mandatory additional qualifier declarations at the bill-of-entry stage under Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-Cus dated 30-09-2023, operative from 15 October 2023. The circular requires importers of Chapter 28 commodities to furnish specific additional qualifiers in the import declaration as stipulated in paragraphs 4.1 and 4.2.

What this is

HSN code

2850 00 50

Chapter

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

Primary regulator

CBIC · Circular 23/2023-Cus dated 30-09-2023, Chapter 28 qualifier regime

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. This obligation applies to all imports of borides under HSN 2850 00 50 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 import declaration accurately reflects the chemical identity and defined or undefined status of the boride compound being imported. Incomplete or inaccurate qualifier information in the bill of entry may result in consignment detention pending clarification.
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 without the Chapter 28 additional qualifiers required under CBIC Circular 23/2023-Cus — an omission that attracts detention at the port of import until a corrected declaration is accepted. The qualifier obligation applies regardless of whether the boride compound is chemically defined or not; 'whether or not chemically defined' is a tariff-scope phrase, not an exemption from the declaration requirement.

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Frequently asked

Does HSN 2850 00 50 require BIS certification?

No, borides under this tariff line are not covered by any BIS Quality Control Order. Import is governed by the Central Board of Indirect Taxes and Customs under the mandatory additional qualifier regime for Chapter 28 commodities introduced by CBIC Circular 23/2023-Cus dated 30-09-2023.

From which date are the Chapter 28 additional qualifiers mandatory for this HSN?

The mandatory additional qualifier requirement under CBIC Circular 23/2023-Cus is operative with effect from 15 October 2023 and applies to all import declarations for commodities under Chapters 28, 29, 32, 39 and CTH 3808.

What happens if the additional qualifiers are not included in the import declaration at the bill of entry?

Non-compliance with the qualifier stipulations in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus may result in detention of the consignment at the port of import pending a corrected declaration, with consequent demurrage and ground rent liability.

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