Of magnesium
Magnesium chloride, inorganic magnesium chloride compounds
HSN 2827 31 00 (Magnesium chloride) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence requirements under the Food Safety and Standards Act, 2006, where the substance is imported for food use. Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-Cus mandates additional Chapter 28 qualifiers in the import declaration effective 15 October 2023, and General Note 4(D) of Schedule I of the ITC (HS) 2022 applies designated food-import entry-point restrictions.
- Import Licence from FSSAI
- Certificate of Analysis from issuing lab
- Specimen copy of label from FSSAI
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.
- 1Before filing the bill of entry, upload all mandatory documents in e-Sanchit: FSSAI Import Licence (document code 911001), Certificate of Analysis — drug (0010dc), Batch Release Certificate (0030dc), Label of Consignment (0110dc), Specimen Copy of Label (0110fs), Registration Certificate — drugs (101dc1), and Import Licence for drugs (9111dc). Customs out-of-charge will not be granted until all applicable document codes are present in e-Sanchit.CBIC Instruction 09/2023-Cus dated 07-03-2023; CBIC Instruction 10/2022-Cus dated 28-06-2022
- 2Include mandatory additional qualifiers in the import declaration for all Chapter 28 commodities as stipulated in Para 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 rejection at the bill-of-entry stage.CBIC Circular 23/2023-Cus dated 30-09-2023
- 3Ensure the consignment enters through a designated food-import port in compliance with General Note 4(D) of Schedule I of the ITC (HS) 2022. Rectifiable labelling deficiencies under FSS (Labelling and Display) Regulations, 2020 may be corrected at customs bonded warehouses before inspection, by affixing a single non-detachable sticker without altering original label information.General Note 4(D) of ITC (HS) 2022; FSSAI Letter 1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022; CBIC Instruction 10/2022-Cus dated 28-06-2022
The most frequent error on this tariff line is treating the Chapter 28 qualifier obligation under CBIC Circular 23/2023-Cus as a formality and filing the import declaration without the stipulated chemical-composition qualifiers. A declaration deficient in Para 4.1 and 4.2 qualifiers is returned for amendment, triggering demurrage and ground rent at the port while the bill of entry is corrected. Importers should also confirm which of the seven listed e-Sanchit document codes are applicable to their specific end-use — food-grade versus drug-grade consignments carry different mandatory document sets.