Aluminium hydroxide
Aluminium hydroxide, inorganic chemical compound
HSN 2818 30 00 (Aluminium hydroxide) 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, effective 15 October 2023, governing import declarations for commodities under Chapter 28. Where the substance is imported as a drug or pharmaceutical input, five mandatory documents — including a registration certificate and import licence for drugs — must be uploaded in e-Sanchit before out-of-charge.
- Chapter 28 qualifiers declaration from CBIC
- Certificate of analysis from supplier
- Registration certificate from drugs authority
- 1Include all mandatory additional qualifiers in the import declaration for aluminium hydroxide as stipulated in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. This requirement applies to all consignments under Chapter 28 with effect from 15 October 2023, and non-compliance at the bill of entry stage attracts customs examination and detention.CBIC Circular 23/2023-Cus dated 30-09-2023, Para 4.1 and 4.2
- 2Where aluminium hydroxide is imported for pharmaceutical or drug use, upload the following documents in e-Sanchit before filing the bill of entry: Certificate of Analysis — Drug (document code 0010dc), Batch Release Certificate (document code 0030dc), Label of Consignment (document code 0110dc), Registration Certificate — Drugs (document code 101dc1), and Import Licence for Drugs (document code 9111dc).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 assuming that the Chapter 28 qualifier obligation under CBIC Circular 23/2023-Cus is a one-time setup rather than a per-shipment declaration requirement. Each bill of entry must independently carry the prescribed qualifiers in the import declaration; a consignment filed without the stipulated Paragraphs 4.1 and 4.2 qualifiers will be flagged for re-assessment and may be detained pending correction, attracting demurrage and ground rent at the port.