Chlorosulphuric acid
Chlorosulphuric acid, inorganic chlorosulphur compound
HSN 2806 20 00 (Chlorosulphuric acid) is subject to mandatory additional qualifiers in import declarations under Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-Cus dated 30-09-2023, operative from 15 October 2023. All import declarations for commodities under Chapter 28 must include the stipulated qualifiers at bill-of-entry stage as prescribed in Paragraphs 4.1 and 4.2 of that Circular.
- Chapter 28 qualifiers declaration to CBIC
- Bill of entry with mandatory qualifiers from CBIC
- 1Include all mandatory additional qualifiers in the import declaration for chlorosulphuric acid at the bill-of-entry stage, as stipulated in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers are compulsory for all Chapter 28 commodities with effect from 15 October 2023.CBIC Circular 23/2023-Cus dated 30-09-2023, Paragraphs 4.1 and 4.2
- 2Verify that the bill of entry filed at customs accurately reflects the qualifier fields prior to submission. Non-compliance with the qualifier requirement exposes the importer to out-of-charge denial and consignment detention pending declaration rectification.CBIC Circular 23/2023-Cus dated 30-09-2023
The most common error on this tariff line is filing the bill of entry without populating the Chapter 28 mandatory qualifier fields, treating them as optional supplementary data. CBIC Circular 23/2023-Cus makes those qualifiers a hard requirement from 15 October 2023; a declaration filed without them is liable to detention pending amendment, with demurrage and ground rent accruing until the corrected declaration is accepted.