Rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed
Rare-earth metals, scandium and yttrium, intermixed or interalloyed
HSN 2805 30 00 (Rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed) is subject to mandatory additional qualifier declarations in the import declaration under Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-Cus dated 30-09-2023, operative with effect from 15 October 2023. The qualifier requirements apply to all commodities under Chapter 28 as stipulated in paragraphs 4.1 and 4.2 of that Circular.
- Chapter 28 qualifiers from CBIC
- Import declaration from CBIC
- 1Complete 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 must be present in the bill of entry filed on or after 15 October 2023.CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
- 2Verify that the import declaration accurately describes the form of the rare-earth metals — whether pure, intermixed, or interalloyed — as this distinction drives the qualifier entries required under the Chapter 28 qualifier regime.CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
The most common error on this tariff line is filing the bill of entry without populating the Chapter 28 mandatory qualifiers, treating them as optional descriptive fields rather than binding declaration requirements. A bill of entry missing the qualifiers stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus is liable to detention at the customs station pending amendment, accruing demurrage and ground rent until the corrected declaration is accepted.