LABORATORY CHEMICALS

Laboratory chemicals for scientific research and analysis

DGFT CLEARANCE · CBIC CLEARANCE

HSN 9802 00 00 (Laboratory Chemicals) is governed by the Central Board of Indirect Taxes and Customs (CBIC) under the conditions of Customs Notification No. 41/2024-Cus dated 31-07-2023, with compliance required under condition no. 123 of that notification. The Directorate General of Foreign Trade (DGFT) administers the ITC (HS) policy overlay, and importers must also comply with the amendments to Note 3 of Chapter 98 of Section XXI of the ITC (HS) as notified via Notification No. 62/2024-Cus (N.T.) dated 19-09-2024 and CBIC Circular No. 18/2024-Customs dated 23-09-2024.

What this is

HSN code

9802 00 00

Chapter

98 · Project imports; laboratory chemicals; passengers' baggage

Primary regulator

CBIC · Customs Notification No. 41/2024-Cus, condition no. 123; Chapter 98 Note 3

Customs documentation

Condition no. 123 compliance from CBIC
Chapter 98 Note 3 declaration to CBIC
ITC (HS) policy compliance from DGFT

Compliance steps

1
Verify and comply with condition no. 123 as specified in Customs Notification No. 41/2024-Cus dated 31-07-2023 at the time of filing the bill of entry. Non-compliance with condition no. 123 renders the consignment ineligible for the Chapter 98 concessional customs treatment applicable to laboratory chemicals.
Customs Notification No. 41/2024-Cus dated 31-07-2023, condition no. 123
2
Ensure the import satisfies the latest amendments to Note 3 of Chapter 98 of Section XXI of the ITC (HS), as introduced by Notification No. 62/2024-Cus (N.T.) dated 19-09-2024 and clarified by CBIC Circular No. 18/2024-Customs dated 23-09-2024. Confirm that the importer and the end-use purpose meet the eligibility criteria set out in the amended Note 3 before filing.
Notification No. 62/2024-Cus (N.T.) dated 19-09-2024 · CBIC Circular No. 18/2024-Customs dated 23-09-2024

A word of counsel

The most frequent error on this tariff line is claiming the Chapter 98 laboratory-chemicals benefit without satisfying the amended Note 3 eligibility criteria. The amendments introduced by Notification No. 62/2024-Cus (N.T.) and clarified in CBIC Circular No. 18/2024-Customs tightened the conditions for who qualifies as an eligible importer and for what end-use; a consignment mis-classified under Chapter 98 without meeting those conditions is liable to reclassification, short-levy demand, and interest under the Customs Act, 1962.

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Frequently asked

Does HSN 9802 00 00 require BIS certification?

No, laboratory chemicals under Chapter 98 are not subject to any BIS Quality Control Order. Import is governed by CBIC under the conditions of Customs Notification No. 41/2024-Cus and the amended Note 3 of Chapter 98 of the ITC (HS), with DGFT administering the policy overlay.

What does condition no. 123 of Customs Notification No. 41/2024-Cus require at the bill of entry?

Condition no. 123 sets out the specific eligibility and end-use requirements that must be satisfied to claim the concessional duty treatment under Chapter 98 for laboratory chemicals; the exact text of the condition must be reviewed against the official notification, as non-compliance triggers duty recovery.

How do the amendments in Note 3 of Chapter 98 affect eligibility for the laboratory-chemicals concession?

Notification No. 62/2024-Cus (N.T.) dated 19-09-2024, read with CBIC Circular No. 18/2024-Customs dated 23-09-2024, amended Note 3 to refine the categories of eligible importers and permissible end-uses; importers who qualified before the amendment must re-verify their eligibility against the revised Note 3 before each import.

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