Sodium
Metallic sodium, alkali metal (elemental form)
HSN 2805 11 00 (Sodium) is subject to Central Board of Indirect Taxes and Customs (CBIC) mandatory declaration qualifiers under CBIC Circular 23/2023-Cus dated 30-09-2023, which requires additional commodity-specific qualifiers in import declarations for all goods under Chapter 28 with effect from 15 October 2023. No sectoral PGA licence or permit is prescribed for this tariff line beyond the CBIC declaration overlay.
- Chapter 28 qualifiers from CBIC
- Bill of entry declaration to CBIC
- 1Ensure the import declaration for HSN 2805 11 00 includes all mandatory additional qualifiers prescribed under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers are compulsory for Chapter 28 commodities with effect from 15 October 2023; a bill of entry filed without them is liable to detention at the port.CBIC Circular 23/2023-Cus dated 30-09-2023, para 4.1 and 4.2
- 2Verify that the qualifier fields are populated accurately in the electronic bill of entry before submission; mismatched or blank qualifier entries trigger a query from the proper officer and delay out-of-charge.CBIC Circular 23/2023-Cus dated 30-09-2023
The most common error on this tariff line is filing the bill of entry with the standard commodity description alone and omitting the Chapter 28 mandatory qualifiers introduced by CBIC Circular 23/2023-Cus. Blank or incomplete qualifier fields are not self-correcting — the proper officer will raise a formal query, stalling out-of-charge and accruing demurrage and ground rent until the corrected declaration is accepted.