Iron hydroxides
Iron hydroxides, inorganic iron compounds
HSN 2821 10 20 (Iron hydroxides) is subject to Central Board of Indirect Taxes and Customs (CBIC) import-declaration policy under CBIC Circular 23/2023-Cus dated 30-09-2023, which mandates additional qualifiers in the import declaration for all commodities under Chapter 28 with effect from 15 October 2023. The CCR for this tariff line also carries a drug-channel document overlay — certificate of analysis, batch release certificate, registration certificate, and import licence for drugs — which applies where the iron hydroxide is classified as a pharmaceutical input.
- Chapter 28 qualifiers from CBIC
- Certificate of analysis from supplier
- Registration certificate from CDSCO
- 1Include the mandatory additional qualifiers in the import declaration at the bill-of-entry stage as stipulated in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. This obligation applies to all commodities under Chapter 28 with effect from 15 October 2023 and non-compliance results in the bill of entry being held for examination.CBIC Circular 23/2023-Cus dated 30-09-2023, Paragraphs 4.1 and 4.2
- 2Where the iron hydroxide consignment is imported as a pharmaceutical input or drug intermediate, upload all five mandatory documents in e-Sanchit before the bill of entry is filed: certificate of analysis — drug (0010dc), batch release certificate (0030dc), label of consignment (0110dc), registration certificate for drugs (101dc1), and import licence for drugs (9111dc). The proper officer will verify upload of each document before granting out-of-charge.CCR drug-channel document overlay — document codes 0010dc, 0030dc, 0110dc, 101dc1, 9111dc
The most common error on this tariff line is submitting a generic Chapter 28 import declaration without the additional qualifiers prescribed in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. Importers misread the qualifier requirement as administrative rather than substantive; in practice, the proper officer treats a missing or incomplete qualifier as a misdeclaration, triggering examination and potential detention. Where the same consignment serves both industrial and pharmaceutical end-uses, the pharmaceutical-channel documents must also be pre-uploaded in e-Sanchit even if the primary use is industrial.