Zinc peroxide
Zinc peroxide, inorganic zinc compound
HSN 2817 00 20 (Zinc peroxide) is subject to Central Board of Indirect Taxes and Customs (CBIC) mandatory additional qualifier requirements under CBIC Circular 23/2023-Cus dated 30-09-2023, applicable to all Chapter 28 commodity import declarations with effect from 15 October 2023. Where zinc peroxide is imported for pharmaceutical use, drug-related documents including a Registration Certificate and Import Licence for Drugs must be uploaded in e-Sanchit before out-of-charge.
- Chapter 28 qualifiers from CBIC
- Registration certificate from drugs authority
- Import licence from drugs authority
- 1Include the mandatory additional qualifiers in the import declaration as specified in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. This requirement is operative for all Chapter 28 commodities with effect from 15 October 2023 and applies at every bill-of-entry filing.CBIC Circular 23/2023-Cus dated 30-09-2023, paras 4.1 and 4.2
- 2Where zinc peroxide is imported for pharmaceutical or drug-related use, upload in e-Sanchit the full drug-documentation set before requesting out-of-charge: Certificate of Analysis — Drug (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).CBIC e-Sanchit document codes 0010dc, 0030dc, 0110dc, 101dc1, 9111dc
The most common error on this tariff line is filing the bill of entry without the Chapter 28 mandatory qualifiers, treating zinc peroxide as a routine inorganic chemical that passes through without additional declaration. CBIC Circular 23/2023-Cus makes those qualifiers non-negotiable from 15 October 2023, and a declaration missing paragraphs 4.1 or 4.2 content is liable to be held at customs examination, attracting demurrage and ground rent pending correction.