Sulphonitric acids
Sulphonitric acids, mixed nitric and sulphuric acids
HSN 2808 00 20 (Sulphonitric acids) is subject to mandatory additional qualifier declarations in import filings under CBIC Circular 23/2023-Cus dated 30-09-2023, operative from 15 October 2023 for all commodities under Chapter 28. The Directorate General of Foreign Trade (DGFT) ITC (HS) import policy applies as the governing trade-policy overlay.
- Chapter 28 qualifiers from CBIC
- Import declaration from CBIC
- 1File the bill of entry with all mandatory additional qualifiers for Chapter 28 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers must appear in the import declaration before the bill is assessed; omission triggers a deficiency notice and detention of the consignment.CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2, with effect from 15-10-2023
- 2Confirm that the ITC (HS) import policy status for this tariff line is Free before shipment, and retain the commercial invoice and certificate of analysis from the foreign supplier to support the qualifier declarations at the bill-of-entry stage.ITC (HS) Schedule I, Chapter 28
The most common error on this tariff line is filing the bill of entry without the Chapter 28 mandatory qualifiers required under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus — a deficiency that is not curable after assessment and results in consignment detention and demurrage until a revised declaration is accepted. The qualifier regime applies uniformly to Chapters 28, 29, 32, 39 and CTH 3808; importers handling mixed shipments across those chapters must ensure each line item carries the correct qualifier set independently.