Chromium trioxide
Chromium trioxide, chromium oxides and hydroxides
HSN 2819 10 00 (Chromium trioxide) is subject to mandatory additional qualifier declarations in the import entry under Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-Cus dated 30-09-2023, operative with effect from 15 October 2023. The circular requires importers of commodities under Chapters 28, 29, 32, 39 and CTH 3808 to furnish specific technical qualifiers at the bill-of-entry stage as stipulated in paragraphs 4.1 and 4.2.
- Chapter 28 qualifiers from CBIC
- Technical specification declaration from importer
- 1At the bill-of-entry stage, furnish the mandatory additional technical qualifiers for Chromium trioxide as prescribed in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers must be correctly declared in the import entry; absence or incorrect declaration attracts customs examination and potential detention of the consignment.CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2, operative from 15-10-2023
- 2Verify that the import declaration covers the Chapter 28 qualifier requirements in full before filing. Partial or generic declarations for Chapter 28 chemicals are flagged during customs scrutiny and may result in reassessment or misdeclaration proceedings under the Customs Act, 1962.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 technical qualifiers mandated for Chapter 28 commodities. CBIC Circular 23/2023-Cus requires positively stated qualifiers in the import declaration itself — not merely in attached supporting documents — and a deficient declaration triggers customs examination, demurrage, and potential misdeclaration proceedings even when the physical goods are fully compliant.