Amalgams, other than of precious metals

Amalgams other than of precious metals

CBIC CLEARANCE

HSN 2853 90 40 (Amalgams, other than of precious metals) is subject to mandatory additional qualifier declarations administered by the Central Board of Indirect Taxes and Customs (CBIC) under Chapter 28 of the Customs Tariff. Importers must include the Chapter 28 qualifiers stipulated in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023 in all import declarations, effective 15 October 2023.

What this is

HSN code

2853 90 40

Chapter

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

Primary regulator

CBIC · Circular 23/2023-Cus — mandatory Chapter 28 qualifiers in import declarations

Customs documentation

Chapter 28 qualifiers from CBIC
Import declaration to CBIC

Compliance steps

1
Include all mandatory additional qualifiers for Chapter 28 commodities in the import declaration at the bill-of-entry stage. The qualifiers must conform to the specifications in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus, with mandatory compliance effective 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 describes the amalgam composition — specifically confirming the absence of precious metals — to satisfy the qualifier requirements and avoid a misdeclaration finding at customs assessment.
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 mandatory qualifiers introduced by CBIC Circular 23/2023-Cus — a deficiency that triggers reassessment, detention, and demurrage even where the underlying goods are compliant. The qualifier obligation applies across Chapters 28, 29, 32, 39 and CTH 3808 simultaneously; importers sourcing multiple chemical commodities in a single consignment must ensure the qualifier fields are populated for each affected CTI, not just the primary line.

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Frequently asked

Does HSN 2853 90 40 require BIS certification?

No. No BIS Quality Control Order covers amalgams other than of precious metals under this tariff line. The operative compliance requirement is the mandatory Chapter 28 additional qualifier declaration administered by the Central Board of Indirect Taxes and Customs under CBIC Circular 23/2023-Cus.

What are the mandatory qualifiers required under CBIC Circular 23/2023-Cus for Chapter 28 imports?

The qualifiers are specified in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023 and must be included in the import declaration for all commodities under Chapter 28, effective 15 October 2023.

Does the qualifier obligation under CBIC Circular 23/2023-Cus apply to all chemical chapters in the same shipment?

Yes. The obligation applies across Chapters 28, 29, 32, 39 and CTH 3808; each affected CTI in a multi-product consignment must independently carry the stipulated qualifiers in the import declaration.

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