Manganese dioxide
Manganese dioxide, inorganic manganese oxide
HSN 2820 10 00 (Manganese dioxide) is subject to Central Board of Indirect Taxes and Customs (CBIC) policy controls, including mandatory additional qualifiers in import declarations for Chapter 28 commodities under CBIC Circular 23/2023-Cus dated 30-09-2023, effective 15 October 2023. Where the consignment is classified as a drug, 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 CDSCO
- Import licence from CDSCO
- 1Include the mandatory additional qualifiers in the import declaration for this Chapter 28 commodity 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 applies to all bills of entry covering HSN 2820 10 00.CBIC Circular 23/2023-Cus dated 30-09-2023, paras 4.1 and 4.2
- 2Where the manganese dioxide is classified as a drug, upload the registration certificate for drugs (document code 101dc1) and the import licence for drugs (document code 9111dc) in e-Sanchit before the bill of entry is processed for out-of-charge. PGA-facilitated bills not routed through the PGA for NOC are subject to verification by the proper officer.CBIC CCR requirement · document codes 101dc1 and 9111dc · e-Sanchit OOC protocol
The most common error on this tariff line is filing the bill of entry without the Chapter 28 mandatory qualifiers, which triggers a hold by the proper officer pending correction — attracting demurrage and ground rent while the declaration is amended. Importers who also use manganese dioxide in pharmaceutical formulations should confirm in advance whether the consignment attracts drug-registration and import-licence requirements, as a post-arrival determination delays out-of-charge and may necessitate re-routing through the PGA.