Vanadium pentaoxide flakes
Vanadium pentaoxide flakes, vanadium oxides
HSN 2825 30 10 (Vanadium pentaoxide flakes) 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. The qualifier requirements under Paragraphs 4.1 and 4.2 of the circular apply to all Chapter 28 commodity imports with effect from 15 October 2023.
- Chapter 28 qualifiers from CBIC
- Import declaration from CBIC
- 1Include the mandatory additional qualifiers in the import declaration for vanadium pentaoxide flakes as stipulated in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers are compulsory for all Chapter 28 commodity entries filed on or after 15 October 2023.CBIC Circular 23/2023-Cus dated 30-09-2023, Paragraphs 4.1 and 4.2
- 2Verify that the bill of entry correctly reflects the Chapter 28 qualifier data at the time of filing; omission or inaccuracy in the qualifier fields renders the entry non-compliant and may result in detention and reassessment by the proper officer.CBIC Circular 23/2023-Cus dated 30-09-2023
The most common error on this tariff line is filing the bill of entry without populating the Chapter 28 mandatory qualifier fields, treating vanadium pentaoxide as a straightforward industrial chemical with no declaration overlay. CBIC Circular 23/2023-Cus applies across Chapters 28, 29, 32, 39 and CTH 3808; non-compliance is identified at the first-level examination stage and typically results in consignment detention and a reassessment notice before out-of-charge is granted.