Hydroxylamine sulphate
Hydroxylamine sulphate, inorganic hydroxylamine salt
HSN 2825 10 40 (Hydroxylamine sulphate) is subject to Central Board of Indirect Taxes and Customs (CBIC) mandatory Chapter 28 qualifier declarations under CBIC Circular 23/2023-Cus dated 30-09-2023, operative from 15 October 2023. Drug-regime documents — including a registration certificate, import licence, certificate of analysis, and batch release certificate — must be uploaded in e-Sanchit before out-of-charge where the consignment is classified as a drug.
- Registration certificate (drugs) from CBIC
- Import licence for drugs from CBIC
- Certificate of analysis from consignor
- 1Include mandatory additional qualifiers in the import declaration for this Chapter 28 commodity as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers are compulsory for all bill-of-entry filings with effect from 15 October 2023.CBIC Circular 23/2023-Cus dated 30-09-2023, para 4.1 and 4.2
- 2Upload in e-Sanchit, before filing the bill of entry, the following mandatory documents: certificate of analysis — drug (document code 0010dc), batch release certificate (document code 0030dc), label of consignment (document code 0110dc), registration certificate — drugs (document code 101dc1), and import licence for drugs (document code 9111dc). The proper officer must verify all five documents are present before granting out-of-charge.CBIC CCR mandatory document list; document codes 0010dc, 0030dc, 0110dc, 101dc1, 9111dc
The most common error on this tariff line is filing the bill of entry without the full suite of five drug-regime documents in e-Sanchit, particularly omitting the batch release certificate (0030dc) or the registration certificate (101dc1) on the assumption that hydroxylamine sulphate is a commodity chemical rather than a drug-regulated substance. Where the consignment is PGA-facilitated and not routed through the PGA for NOC, the proper officer retains the obligation to verify all five document codes before out-of-charge; absence of any single document will detain the consignment pending rectification.