Antimony oxides
Antimony oxides, inorganic metal oxides
HSN 2825 80 00 (Antimony oxides) is subject to Central Board of Indirect Taxes and Customs (CBIC) mandatory additional-qualifier requirements in import declarations under CBIC Circular 23/2023-Cus dated 30-09-2023. All import declarations for Chapter 28 commodities must include the prescribed qualifiers at the bill-of-entry stage with effect from 15 October 2023.
- Chapter 28 qualifiers from CBIC
- Bill of entry declaration to CBIC
- 1Ensure the import declaration for HSN 2825 80 00 includes all mandatory additional qualifiers prescribed for Chapter 28 commodities under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. This requirement is operative with effect from 15 October 2023 and applies at the bill-of-entry stage.CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
- 2Verify that the qualifiers are correctly populated in the electronic bill of entry before submission; missing or incomplete qualifiers may result in the bill being held for examination or out-of-charge being withheld by the proper officer.CBIC Circular 23/2023-Cus dated 30-09-2023
The most frequent error on this tariff line is filing the bill of entry without the Chapter 28 mandatory qualifiers, treating antimony oxides as a routine inorganic chemical not subject to declaration overlays. CBIC Circular 23/2023-Cus applies across Chapters 28, 29, 32, 39 and CTH 3808; an incomplete qualifier field is grounds for consignment detention and demurrage pending amendment, not merely a minor clerical correction.