Liquid air, whether or not rare gases have been removed

Liquid air, with or without rare gases removed

CBIC CLEARANCE

HSN 2853 90 20 (Liquid air) is subject to mandatory additional qualifier declarations in import entries under Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-Cus dated 30-09-2023, operative with effect from 15 October 2023. The circular applies to all commodities under Chapter 28 and requires specific chemical qualifiers at the bill-of-entry stage as stipulated in Paragraphs 4.1 and 4.2.

What this is

HSN code

2853 90 20

Chapter

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

Primary regulator

CBIC · Mandatory Chapter 28 qualifier declarations, CBIC Circular 23/2023-Cus

Customs documentation

Chapter 28 qualifiers from CBIC
Bill of entry declaration to CBIC

Compliance steps

1
Include all mandatory additional qualifiers in the import declaration for this Chapter 28 commodity as stipulated in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. Declarations filed without the required qualifiers are liable to be held at the customs gate with demurrage and ground rent accruing.
CBIC Circular 23/2023-Cus dated 30-09-2023, Paragraphs 4.1 and 4.2, effective 15-10-2023
2
Verify with the customs broker that the bill-of-entry line for HSN 2853 90 20 correctly reflects the qualifier fields required under the Chapter 28 regime before filing. Retroactive amendment after filing attracts a separate customs amendment procedure and may delay out-of-charge.
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 populating the Chapter 28 mandatory qualifier fields, either because the broker's software has not been updated or because the importer treats liquid air as a commodity outside the chemical-qualifier regime. CBIC Circular 23/2023-Cus applies to all Chapter 28 commodities without sub-heading carve-outs, and a declaration deficient in qualifiers is treated as an incomplete entry, triggering detention rather than a simple post-clearance amendment.

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Frequently asked

Does HSN 2853 90 20 require BIS certification?

No, liquid air is not covered by any BIS Quality Control Order. The operative compliance requirement is the mandatory additional qualifier declaration under CBIC Circular 23/2023-Cus dated 30-09-2023, applicable to all Chapter 28 commodities with effect from 15 October 2023.

Which specific qualifier fields are required at the bill-of-entry stage for Chapter 28 commodities?

The qualifier fields are stipulated in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023; importers should consult the circular directly and ensure their customs broker's system reflects the fields operative from 15 October 2023.

Does the Chapter 28 qualifier requirement apply even when liquid air is imported for industrial or re-export purposes?

Yes. CBIC Circular 23/2023-Cus does not provide an end-use or purpose-of-import exemption from the mandatory qualifier declaration for Chapter 28 commodities; the obligation attaches to the tariff heading irrespective of end use.

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