Iron oxides
Iron oxides and hydroxides, inorganic pigment compounds
HSN 2821 10 10 (Iron oxides) is subject to customs policy controls administered by the Central Board of Indirect Taxes and Customs (CBIC) under CBIC Circular 23/2023-Cus dated 30-09-2023, which mandates additional chemical qualifiers in import declarations for all Chapter 28 commodities with effect from 15 October 2023. Importers must also upload a registration certificate for drugs (document code 101dc1) and an import licence for drugs (document code 9111dc) in e-Sanchit where applicable at the bill-of-entry stage.
- Registration certificate from drugs authority
- Import licence from drugs authority
- Chapter 28 qualifiers from CBIC
- 1Prepare and file the import declaration with all mandatory additional qualifiers prescribed under Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus for Chapter 28 commodities. Non-compliance with the qualifier requirements has been mandatory at the bill-of-entry stage from 15 October 2023.CBIC Circular 23/2023-Cus dated 30-09-2023, Para 4.1 and 4.2
- 2Upload in e-Sanchit the registration certificate for drugs (document code 101dc1) and the import licence for drugs (document code 9111dc) before the bill of entry is assessed. The proper officer will verify these uploads prior to granting out-of-charge where the bill has not been routed through the PGA for NOC.CBIC Circular 23/2023-Cus dated 30-09-2023 · e-Sanchit document codes 101dc1 and 9111dc
The most common error on this tariff line is filing the bill of entry without the Chapter 28 mandatory qualifiers in the belief that iron oxides are a straightforward industrial chemical attracting no PGA overlay. CBIC Circular 23/2023-Cus applies to all commodities under Chapter 28 without exception, and a declaration missing the Para 4.1 and 4.2 qualifiers will be held at the gate for amendment — attracting demurrage and ground rent — before out-of-charge is granted.