Iodine
Iodine, halogens for pharmaceutical and chemical use
HSN 2801 20 00 (Iodine) attracts Central Board of Indirect Taxes and Customs (CBIC) mandatory Chapter 28 qualifier declarations under CBIC Circular 23/2023-Cus dated 30-09-2023, effective 15 October 2023. Where iodine is imported as a drug or pharmaceutical input, five additional documents — including a registration certificate and import licence for drugs — must be uploaded in e-Sanchit before customs out-of-charge.
- Certificate of analysis from supplier
- Registration certificate from CDSCO
- Import licence for drugs from CDSCO
- 1Include the mandatory additional qualifiers in the import declaration for Chapter 28 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers are compulsory for all bills of entry filed on or after 15 October 2023 and non-compliance renders the bill liable to amendment or detention.CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
- 2Where iodine is classified as a drug or pharmaceutical input, upload all five mandatory documents in e-Sanchit before filing the bill of entry: Certificate of Analysis — Drug (document code 0010dc), Batch Release Certificate (0030dc), Label of Consignment (0110dc), Registration Certificate — Drugs (101dc1), and Import Licence for Drugs (9111dc). Out-of-charge will not be granted until all five are verified in e-Sanchit.CBIC Circular 23/2023-Cus dated 30-09-2023 · e-Sanchit document codes 0010dc, 0030dc, 0110dc, 101dc1, 9111dc
The most common error on this tariff line is assuming that iodine imported as a chemical intermediate requires only the Chapter 28 qualifier declaration, while overlooking that any consignment characterised — or reclassifiable — as a drug input triggers the full five-document pharmaceutical upload regime. Customs officers conducting PGA-facilitated bill verification will check e-Sanchit for all five drug-related document codes; a missing Registration Certificate (101dc1) or Import Licence (9111dc) will cause out-of-charge to be withheld, accruing demurrage and ground rent.