Magnesium fluoride
Magnesium fluoride, inorganic fluorine salt
HSN 2826 19 10 (Magnesium fluoride) 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 qualifier requirements apply to all commodities under Chapter 28 with effect from 15 October 2023 and must be fulfilled at the bill-of-entry stage.
- Chapter 28 qualifiers from CBIC
- Import declaration to CBIC
- 1Include all mandatory additional qualifiers in the import declaration for Chapter 28 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. The qualifier fields must be completed at the bill-of-entry stage before customs out-of-charge; incomplete declarations are liable to detention.CBIC Circular 23/2023-Cus dated 30-09-2023, paras 4.1 and 4.2 — effective 15-10-2023
- 2Verify that the import declaration correctly identifies the chemical composition and grade of magnesium fluoride in the qualifier fields, as Chapter 28 inorganic chemicals are subject to composition-based qualifier scrutiny. Errors in qualifier entries may trigger examination and delay out-of-charge.CBIC Circular 23/2023-Cus dated 30-09-2023, Chapter 28 schedule
The most common error on this tariff line is filing the bill of entry without completing the Chapter 28 mandatory qualifier fields introduced by CBIC Circular 23/2023-Cus, treating the qualifier obligation as a minor formality. An incomplete or absent qualifier entry is treated as a defective declaration under the Customs Act, 1962, exposing the consignment to examination, detention, and demurrage accumulation while the importer furnishes corrected particulars.