Calcium hydroxide
Calcium hydroxide, inorganic base
HSN 2825 90 40 (Calcium hydroxide) is subject to Central Board of Indirect Taxes and Customs (CBIC) mandatory additional qualifiers in import declarations under Chapter 28, operative from 15 October 2023 per CBIC Circular 23/2023-Cus dated 30-09-2023. Where the consignment is classified as a drug, registration certificate and import licence for drugs — document codes 101dc1 and 9111dc respectively — must be uploaded in e-Sanchit before out-of-charge.
- Chapter 28 qualifiers declaration to CBIC
- Registration certificate (drugs) from CDSCO
- Import licence for drugs from CDSCO
- 1Ensure the bill of entry includes the mandatory additional qualifiers for Chapter 28 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus, with effect from 15 October 2023. Declarations filed without these qualifiers are liable to be held by the proper officer at the port.CBIC Circular 23/2023-Cus dated 30-09-2023, para 4.1 and 4.2
- 2Where calcium hydroxide is imported as or classified as a drug, upload the registration certificate for drugs (document code 101dc1) and the import licence for drugs (document code 9111dc) in e-Sanchit before filing the bill of entry. The proper officer will verify these uploads on PGA-facilitated bills prior to granting out-of-charge.CBIC Circular 23/2023-Cus dated 30-09-2023 · e-Sanchit document codes 101dc1 and 9111dc
The most common error on this tariff line is filing the bill of entry without the Chapter 28 mandatory qualifiers on the assumption that calcium hydroxide is a commodity chemical requiring no special declaration. CBIC Circular 23/2023-Cus applies to all Chapter 28 commodities without a product-specific carve-out; omission of the paragraph 4.1 and 4.2 qualifiers results in customs hold and demurrage even where the consignment itself is unencumbered by a drug-regime overlay.