Other
Vanadium oxides and hydroxides, other than vanadium pentoxide
HSN 2825 30 90 (other vanadium oxides and hydroxides) 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 requirement applies across Chapter 28 commodities with effect from 15 October 2023, and non-compliant bills of entry are liable to detention pending rectification.
- Chapter 28 qualifiers from CBIC
- Bill of entry declaration to CBIC
- 1Include all 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. The obligation is effective from 15 October 2023 and applies at the bill-of-entry stage without exception.CBIC Circular 23/2023-Cus dated 30-09-2023, Paragraphs 4.1 and 4.2
- 2Verify that the importer of record has correctly identified the vanadium oxide or hydroxide sub-type in the declaration, as the qualifier fields distinguish this residual 8-digit line from vanadium pentoxide (2825 30 10) and divanadium pentoxide (2825 30 20). Misclassification into an adjacent CTI triggers re-assessment and potential short-levy proceedings.CBIC Circular 23/2023-Cus dated 30-09-2023
The most common error on this residual tariff line is filing the bill of entry without the Chapter 28 mandatory qualifiers, treating them as optional supplementary data. CBIC Circular 23/2023-Cus makes the qualifiers a condition of the import declaration itself from 15 October 2023; bills lodged without compliant qualifier entries are returned for amendment, generating demurrage and ground rent while the consignment awaits out-of-charge.