Peroxide of magnesium

Magnesium peroxide, inorganic chemical compound

CBIC CLEARANCE

HSN 2816 10 20 (Peroxide of magnesium) is subject to Central Board of Indirect Taxes and Customs (CBIC) mandatory Chapter 28 qualifier requirements under CBIC Circular 23/2023-Cus dated 30-09-2023, operative from 15 October 2023. Where the consignment is classified as a drug, additional CDSCO-aligned documentation — including a registration certificate, import licence, certificate of analysis, and batch release certificate — must be uploaded in e-Sanchit before out-of-charge.

What this is

HSN code

2816 10 20

Chapter

28 · Inorganic chemicals; organic or inorganic compounds of precious metals

Primary regulator

CBIC · CBIC Circular 23/2023-Cus; Chapter 28 mandatory qualifiers regime

Customs documentation

Certificate of analysis from supplier
Registration certificate from CDSCO
Import licence for drugs from CDSCO

Compliance steps

1
Include all mandatory additional qualifiers in the import declaration for Chapter 28 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. This requirement is operative with effect from 15 October 2023 and non-compliance will result in the bill of entry being held for correction before out-of-charge.
CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
2
Where the peroxide of magnesium is imported as or classified as a drug, upload in e-Sanchit the certificate of analysis (document code 0010dc), batch release certificate (0030dc), label of consignment (0110dc), registration certificate for drugs (101dc1), and import licence for drugs (9111dc) before filing the bill of entry. The proper officer verifies each document code prior to granting out-of-charge.
CBIC Circular 23/2023-Cus dated 30-09-2023; e-Sanchit document codes 0010dc, 0030dc, 0110dc, 101dc1, 9111dc

A word of counsel

The single most common error on this tariff line is failing to distinguish between a general industrial-chemical import and a drug-classified import: importers shipping magnesium peroxide for pharmaceutical or therapeutic use without uploading the five drug-specific document codes (0010dc, 0030dc, 0110dc, 101dc1, 9111dc) face consignment detention at the port of entry pending e-Sanchit compliance. Additionally, omission of the Chapter 28 mandatory qualifiers in the import declaration — even where the drug-document overlay does not apply — independently triggers a hold under CBIC Circular 23/2023-Cus, attracting demurrage and ground rent until the declaration is rectified.

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Frequently asked

Does HSN 2816 10 20 require BIS certification?

No. No BIS Quality Control Order covers magnesium peroxide or Chapter 28 inorganic chemicals in this subheading. The operative compliance framework is the CBIC mandatory Chapter 28 qualifiers regime under CBIC Circular 23/2023-Cus, with drug-classification documentation required where applicable.

Which document codes must be uploaded in e-Sanchit when the consignment is classified as a drug?

Five documents are mandatory: certificate of analysis (0010dc), batch release certificate (0030dc), label of consignment (0110dc), registration certificate for drugs (101dc1), and import licence for drugs (9111dc) — all must be uploaded before out-of-charge is granted.

Does the Chapter 28 qualifier requirement under CBIC Circular 23/2023-Cus apply to every import of magnesium peroxide regardless of end use?

Yes. The mandatory additional qualifiers stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus apply to all import declarations for Chapter 28 commodities with effect from 15 October 2023, irrespective of whether the consignment is also subject to the drug-document overlay.

Last verified against gazette notifications: 2026-05-16. Source: CBIC / Indian Customs CUSDATA.