Other
Chromium oxides and hydroxides, other than chromic oxide
HSN 2819 90 00 (Other chromium oxides and hydroxides) is subject to mandatory additional qualifier declarations in import entries administered by the Central Board of Indirect Taxes and Customs (CBIC) under CBIC Circular 23/2023-CUS dated 30-09-2023. With effect from 15 October 2023, importers of Chapter 28 commodities must furnish the qualifiers specified in paragraphs 4.1 and 4.2 of that Circular at the bill-of-entry stage.
- Chapter 28 qualifiers from CBIC
- Import declaration from CBIC
- 1At the bill-of-entry stage, furnish all mandatory additional qualifiers for Chapter 28 commodities as specified in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-CUS. The requirement applies with effect from 15 October 2023 and covers all import declarations for HSN 2819 90 00.CBIC Circular 23/2023-CUS dated 30-09-2023, para 4.1 and 4.2
- 2Verify that the qualifier fields are correctly populated in the ICEGATE bill-of-entry filing before submission. Incomplete or missing qualifiers for Chapter 28, 29, 32, 39 and CTH 3808 commodities attract the declaration defect remedies available to the proper officer 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 under the residual 8-digit descriptor 'Other' without populating the Chapter 28 mandatory qualifier fields introduced by CBIC Circular 23/2023-CUS. The qualifier obligation applies to the entire 2819 90 00 residual category from 15 October 2023; an incomplete declaration is treated as a misdeclaration at the port, exposing the consignment to detention pending amendment.