Sodium hexafluoroaluminate (synthetic cryolite)
Synthetic cryolite, sodium hexafluoroaluminate
HSN 2826 30 00 (Sodium hexafluoroaluminate, synthetic cryolite) is subject to Central Board of Indirect Taxes and Customs (CBIC) mandatory additional-qualifier requirements for import declarations under Chapter 28, operative with effect from 15 October 2023. Importers must include the specified chemical qualifiers in the bill of entry as stipulated under CBIC Circular 23/2023-Cus dated 30-09-2023.
- Chapter 28 qualifiers from CBIC
- Bill of entry declaration to CBIC
- 1Include all mandatory additional qualifiers in the import declaration for this Chapter 28 commodity at the bill of entry stage. The qualifiers must conform to the specifications set out in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus, with effect from 15 October 2023.CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
- 2Verify that the import declaration accurately describes the chemical composition and grade of the synthetic cryolite to satisfy the Chapter 28 qualifier regime. Declarations that omit or incorrectly state the mandatory qualifiers are liable to detention and reassessment at the port of import.CBIC Circular 23/2023-Cus dated 30-09-2023
The most common error on this tariff line is filing the bill of entry with a generic chemical description and omitting the specific qualifiers mandated for Chapter 28 commodities under CBIC Circular 23/2023-Cus. An incomplete declaration triggers examination and reassessment, with attendant demurrage and ground rent accumulating from the date of vessel arrival. Ensure the exporter's commercial invoice and packing list already carry the required qualifier data so the bill of entry can be filed accurately from the outset.