Molybdic acid
Molybdic acid, molybdenum oxides and hydroxides
HSN 2825 70 20 (Molybdic acid) is subject to Central Board of Indirect Taxes and Customs (CBIC) mandatory additional-qualifier requirements under CBIC Circular 23/2023-Cus dated 30-09-2023, applicable to all commodities under Chapter 28 with effect from 15 October 2023. Importers must declare the stipulated qualifiers in the import declaration at the bill-of-entry stage as a precondition for out-of-charge.
- Chapter 28 qualifiers from CBIC
- Compliant import declaration to CBIC
- 1Ensure the import declaration for HSN 2825 70 20 includes all mandatory additional qualifiers prescribed for Chapter 28 commodities under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. Declarations filed without these qualifiers are non-compliant from 15 October 2023 and are liable to detention at the bill-of-entry stage.CBIC Circular 23/2023-Cus dated 30-09-2023, paras 4.1 and 4.2
- 2Verify at the time of filing that the qualifiers are complete and accurate before submission; errors or omissions in qualifier data cannot be treated as rectifiable labelling defects and may attract a customs examination order, delaying out-of-charge and accruing demurrage and ground rent.CBIC Circular 23/2023-Cus dated 30-09-2023
The most frequent error on Chapter 28 qualifier-mandated tariff lines is submitting the bill of entry with the qualifier fields blank or with generic chemical descriptions in lieu of the prescribed qualifier format. CBIC Circular 23/2023-Cus para 4.2 specifies the exact form of each qualifier; a declaration that does not match that format is treated as non-compliant regardless of whether the underlying chemical identity is otherwise clear from supporting invoices or certificates of analysis.