Peroxides of sodium or potassium
Sodium peroxide and potassium peroxide, inorganic
HSN 2815 30 00 (Peroxides of sodium or potassium) 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 with effect from 15-10-2023. The requirement applies to all commodities classified under Chapter 28 and mandates the declaration of specific chemical qualifiers at the bill-of-entry stage.
- Chapter 28 qualifiers from CBIC
- Import declaration from CBIC
- 1Ensure the import declaration for HSN 2815 30 00 includes the mandatory additional chemical qualifiers prescribed in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. The obligation is operative with effect from 15 October 2023 and applies to all Chapter 28 commodities.CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
- 2Upload the completed bill of entry with the stipulated qualifiers in e-Sanchit before seeking out-of-charge clearance. Declarations filed without the required Chapter 28 qualifiers are liable to detention pending rectification.CBIC Circular 23/2023-Cus dated 30-09-2023
The most common error on this tariff line is filing the bill of entry with a generic chemical description and omitting the specific qualifiers required by paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. An incomplete declaration does not trigger a straight rejection but instead causes the consignment to be held pending amendment, accruing demurrage and ground rent at the port while the correction is processed.