Cuprous chloride
Cuprous chloride, inorganic copper chloride compound
HSN 2827 39 40 (Cuprous chloride) 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. With effect from 15 October 2023, importers of Chapter 28 commodities must furnish the stipulated qualifiers at paragraphs 4.1 and 4.2 of that Circular at the bill-of-entry stage.
- Chapter 28 qualifiers from CBIC
- Bill of entry declaration to CBIC
- 1Include all mandatory additional qualifiers specified in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus in the import declaration for this Chapter 28 commodity. Declarations filed without these qualifiers on or after 15 October 2023 are non-compliant and liable to customs examination and detention.CBIC Circular 23/2023-Cus dated 30-09-2023, para 4.1 and 4.2
- 2Ensure the bill of entry accurately reflects the correct 8-digit CTH 2827 39 40 and that the qualifier fields are populated prior to out-of-charge. Misclassification or omission of qualifiers for Chapter 28 entries triggers re-examination under the Customs Act, 1962.CBIC Circular 23/2023-Cus dated 30-09-2023
The most frequent error on Chapter 28 tariff lines subject to CBIC Circular 23/2023-Cus is filing the bill of entry with the correct HSN code but leaving the mandatory qualifier fields blank or incomplete, treating them as optional descriptive metadata. CBIC has treated absent qualifiers as a declaration defect, triggering examination and detention — not a minor amendment. Verify that the exporter's commercial invoice contains sufficient technical detail to populate paragraphs 4.1 and 4.2 before the shipment departs.