Hydroxide of magnesium
Magnesium hydroxide, inorganic magnesium compound
HSN 2816 10 10 (Hydroxide of magnesium) is subject to Central Board of Indirect Taxes and Customs (CBIC) mandatory additional-qualifier requirements in import declarations under CBIC Circular 23/2023-Cus dated 30-09-2023. Where the product enters as a drug or pharmaceutical input, five documentary requirements — including a registration certificate and import licence for drugs — must be uploaded in e-Sanchit before out-of-charge. DGFT import policy and standard Chapter 28 customs controls apply as the governing framework.
- Certificate of analysis from issuing lab
- Registration certificate from CDSCO
- Import licence for drugs from CDSCO
- 1Include mandatory additional qualifiers in the import declaration at the bill-of-entry stage as stipulated in Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus, applicable to all commodities under Chapter 28 with effect from 15 October 2023. Incomplete qualifiers trigger customs examination and potential detention.CBIC Circular 23/2023-Cus dated 30-09-2023, Para 4.1 and 4.2
- 2Where the consignment is classified as a drug, upload all five mandatory documents in e-Sanchit before filing the bill of entry: Certificate of Analysis (document code 0010dc), Batch Release Certificate (document code 0030dc), Label of Consignment (document code 0110dc), Registration Certificate for Drugs (document code 101dc1), and Import Licence for Drugs (document code 9111dc). Out-of-charge will not be granted until all five are verified.CBIC Circular 23/2023-Cus dated 30-09-2023 · e-Sanchit document codes 0010dc, 0030dc, 0110dc, 101dc1, 9111dc
The most common error on this tariff line is filing a bill of entry without the Chapter 28 mandatory qualifiers, treating magnesium hydroxide as a generic inorganic chemical that requires no special declaration. CBIC Circular 23/2023-Cus applies to all Chapter 28 commodities without exception from 15 October 2023; a declaration lacking Para 4.1 and 4.2 qualifiers is flagged for customs examination, and where the end-use is pharmaceutical, the absence of even one of the five drug-category e-Sanchit documents is grounds for detention and demurrage.