Litharge
Lead monoxide (litharge, massicot)
HSN 2824 10 10 (Litharge) is subject to mandatory additional qualifiers in import declarations administered by the Central Board of Indirect Taxes and Customs (CBIC) under CBIC Circular 23/2023-Cus dated 30-09-2023, operative from 15 October 2023. The circular requires Chapter 28 importers to furnish specified qualifying particulars at paragraphs 4.1 and 4.2 at the bill-of-entry stage.
- Chapter 28 qualifiers from CBIC
- Import declaration from CBIC
- 1File the bill of entry with the mandatory additional qualifiers for Chapter 28 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers must be included in the import declaration with effect from 15 October 2023; declarations filed without the required particulars are liable to rejection or detention at the customs station.CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
- 2Confirm that the supplier's commercial invoice and packing list reflect the qualifying particulars required under Chapter 28 before shipment. Mismatches between the declared qualifiers and the accompanying commercial documents are grounds for examination and delay in out-of-charge.CBIC Circular 23/2023-Cus dated 30-09-2023
The most common error on this tariff line is filing the bill of entry with the standard Chapter 28 description and omitting the additional qualifying particulars mandated by CBIC Circular 23/2023-Cus at paragraphs 4.1 and 4.2. The qualifier requirement applies to all import declarations under Chapter 28 from 15 October 2023 regardless of consignment size, and a deficient declaration triggers examination, demurrage, and ground rent until the corrected filing is accepted.