Arsenic disulphide (artificial)
Arsenic disulphide, artificial sulphide of non-metals
HSN 2813 90 10 (Arsenic disulphide, artificial) is subject to mandatory additional qualifiers in the import declaration under Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-Cus dated 30-09-2023, operative from 15 October 2023. The qualifier requirements under Paragraphs 4.1 and 4.2 of that Circular apply to all commodities under Chapter 28 and are enforced at the bill-of-entry stage.
- Chapter 28 qualifiers from CBIC
- Import declaration from CBIC
- 1Include all mandatory additional qualifiers specified in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus in the import declaration at the bill-of-entry stage. These qualifiers are compulsory for all commodities under Chapter 28 with effect from 15 October 2023.CBIC Circular 23/2023-Cus dated 30-09-2023, Paragraphs 4.1 and 4.2
- 2Verify that the declared qualifiers accurately describe the chemical identity and composition of the arsenic disulphide consignment. Incomplete or absent qualifier entries may result in consignment detention pending rectification or reassessment by the proper officer.CBIC Circular 23/2023-Cus dated 30-09-2023
The most common error on this tariff line is filing a bill of entry for arsenic disulphide without populating the Chapter 28 mandatory qualifiers introduced by CBIC Circular 23/2023-Cus. Because the qualifier requirement extends to all Chapter 28 commodities — not merely high-volume or regulated chemicals — consignments of minor inorganic sulphides are routinely detained when importers treat the qualifier fields as optional. Rectification after arrival attracts demurrage and ground rent while the bill of entry awaits amendment.