Massicot
Lead monoxide, massicot (yellow lead oxide pigment)
HSN 2824 10 20 (Massicot) is subject to mandatory additional qualifier declarations in the import entry administered by the Central Board of Indirect Taxes and Customs (CBIC) under CBIC Circular 23/2023-Cus dated 30-09-2023. With effect from 15 October 2023, importers of commodities under Chapter 28 must furnish the stipulated qualifiers at paragraphs 4.1 and 4.2 of that circular at the bill-of-entry stage.
- Chapter 28 qualifiers from CBIC
- Import declaration from CBIC
- 1At the time of filing the bill of entry, include all mandatory additional qualifiers for Chapter 28 commodities as prescribed in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers must be entered in the import declaration system; absence or incomplete entry may result in detention of the consignment pending regularisation.CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2, effective 15-10-2023
- 2Verify that the declared chemical identity and CAS number of massicot (lead monoxide, yellow polymorph) are consistent with the Chapter 28 qualifier fields. Mismatches between the declared qualifier and the accompanying commercial invoice or certificate of analysis attract scrutiny under CBIC Circular 23/2023-Cus.CBIC Circular 23/2023-Cus dated 30-09-2023
The most common error on this tariff line is filing the bill of entry without completing the Chapter 28 qualifier fields, treating them as optional annotations rather than mandatory declaration elements. CBIC Circular 23/2023-Cus makes these qualifiers a condition of out-of-charge from 15 October 2023; consignments with incomplete qualifier data are liable to detention and demurrage until the declaration is rectified.