Compressed air
Compressed air, inorganic compound for industrial use
HSN 2853 90 30 (Compressed air) is subject to mandatory additional qualifier declarations in the import entry under CBIC Circular 23/2023-Cus dated 30-09-2023, administered by the Central Board of Indirect Taxes and Customs (CBIC). All import declarations for Chapter 28 commodities must include the prescribed qualifiers at the bill-of-entry stage as stipulated in paragraphs 4.1 and 4.2 of that Circular, operative from 15 October 2023.
- Chapter 28 qualifiers from CBIC
- Bill of entry declaration to CBIC
- 1Include the mandatory additional qualifiers in the import declaration as prescribed in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers are compulsory for all Chapter 28 commodity import entries with effect from 15 October 2023; a declaration that omits them is liable to detention pending amendment.CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
- 2File the bill of entry at customs and ensure the qualifier fields are correctly populated before the out-of-charge order is issued. Non-compliance with the Chapter 28 qualifier requirement attracts customs examination and may result in consignment hold pending rectification.CBIC Circular 23/2023-Cus dated 30-09-2023
The most common error on this tariff line is treating compressed air as a routine low-risk commodity and omitting the Chapter 28 mandatory qualifiers from the import declaration. CBIC's verification framework under Circular 23/2023-Cus applies uniformly to all Chapter 28 entries regardless of the apparent simplicity of the product; a qualifier-deficient declaration triggers examination and amendment proceedings that delay out-of-charge and accumulate demurrage.