Selenium
Selenium, non-metal element (inorganic chemicals)
HSN 2804 90 00 (Selenium) is subject to Central Board of Indirect Taxes and Customs (CBIC) mandatory additional-qualifier requirements under CBIC Circular 23/2023-Cus dated 30-09-2023, operative from 15 October 2023. Where selenium is imported as a drug or pharmaceutical input, five drug-related documents 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 mandatory additional qualifiers in the import declaration as stipulated in Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus for all commodities under Chapter 28. This requirement is operative with effect from 15 October 2023 and applies at the bill-of-entry stage.CBIC Circular 23/2023-Cus dated 30-09-2023, Para 4.1 and 4.2
- 2Where selenium is imported as a drug or pharmaceutical input, upload all five mandatory documents in e-Sanchit before out-of-charge: Certificate of Analysis — Drug (0010dc), Batch Release Certificate (0030dc), Label of Consignment (0110dc), Registration Certificate — Drugs (101dc1), and Import Licence for Drugs (9111dc).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 filing the bill of entry without the Chapter 28 mandatory additional qualifiers required under CBIC Circular 23/2023-Cus — a deficiency that triggers hold at examination and attracts demurrage. Separately, importers of selenium for pharmaceutical use frequently upload only the Certificate of Analysis, overlooking the four companion drug documents (0030dc, 0110dc, 101dc1, 9111dc); a customs officer verifying a PGA-facilitated bill will withhold out-of-charge if any of these five documents is absent from e-Sanchit.