Cadmium oxide
Cadmium oxide, inorganic metal oxide
HSN 2825 90 20 (Cadmium oxide) is subject to mandatory additional qualifiers in the import declaration under Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-Cus dated 30-09-2023, operative with effect from 15 October 2023. All Chapter 28 commodity imports require the additional qualifier fields stipulated in Paragraphs 4.1 and 4.2 of that Circular to be populated at the bill-of-entry stage.
- Chapter 28 qualifiers from CBIC
- Bill of entry declaration to CBIC
- 1Populate the mandatory additional qualifier fields in the import declaration as stipulated in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers apply to all commodities under Chapter 28 and must be completed before the bill of entry is assessed; absent or incomplete qualifiers will result in the bill being held at the assessment stage.CBIC Circular 23/2023-Cus dated 30-09-2023, Paragraphs 4.1 and 4.2, effective 15-10-2023
- 2Verify that the customs broker or in-house filing team is using a ICEGATE-compliant declaration format that supports the Chapter 28 qualifier schema. The qualifier requirement has been operative since 15 October 2023 and non-compliant declarations filed after that date are subject to reassessment and detention.CBIC Circular 23/2023-Cus dated 30-09-2023
The most common error on this tariff line is filing the bill of entry without the Chapter 28 additional qualifiers, treating cadmium oxide as a straightforward inorganic chemical with no declaratory overlay. CBIC Circular 23/2023-Cus extends the qualifier obligation across all of Chapters 28, 29, 32, 39 and CTH 3808; an incomplete declaration is not a rectifiable labelling defect but a substantive assessment failure that triggers reassessment, potential demurrage during the hold period, and possible penalty under Section 111 of the Customs Act, 1962.