Titanium dioxide
Titanium dioxide, titanium oxides (inorganic chemical)
HSN 2823 00 10 (Titanium dioxide) is subject to Central Board of Indirect Taxes and Customs (CBIC) mandatory additional qualifiers in import declarations under CBIC Circular 23/2023-Cus dated 30-09-2023, operative from 15 October 2023. The qualifier requirements apply to all commodities under Chapter 28 and are verified by the proper officer before out-of-charge is granted.
- Chapter 28 qualifiers declaration to CBIC
- Registration certificate from CBIC
- Import licence from CBIC
- 1Include the mandatory additional qualifiers in the import declaration as stipulated under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus, applicable to all commodities under Chapter 28 with effect from 15 October 2023. Failure to include the qualifiers causes the bill of entry to be held by the proper officer pending rectification.CBIC Circular 23/2023-Cus dated 30-09-2023, paras 4.1 and 4.2
- 2Upload the registration certificate for drugs (document code 101dc1) and the import licence for drugs (document code 9111dc) in e-Sanchit before filing the bill of entry, where the consignment is classified as a drug input. The proper officer verifies these uploads before granting out-of-charge on PGA-facilitated bills.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 under CBIC Circular 23/2023-Cus, treating titanium dioxide as a straightforward bulk chemical outside any PGA overlay. Where the consignment is destined for pharmaceutical or drug-formulation use, the drug registration certificate (101dc1) and import licence (9111dc) must also be pre-uploaded in e-Sanchit; omitting either document triggers detention and demurrage pending the proper officer's verification.