Other
Copper chlorides and copper halide compounds
HSN 2827 41 90 (other chlorides of copper) is subject to mandatory additional qualifiers in import declarations administered by the Central Board of Indirect Taxes and Customs (CBIC) under CBIC Circular 23/2023-Cus dated 30-09-2023. Importers must furnish the specified chemical-identity qualifiers at the bill-of-entry stage for all commodities under Chapter 28, with effect from 15 October 2023.
- Chapter 28 qualifiers from CBIC
- Commercial invoice from exporter
- 1At the bill-of-entry stage, furnish the mandatory additional qualifiers for Chapter 28 commodities as specified in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers — covering chemical identity, purity grade, and compositional particulars — must appear in the import declaration with effect from 15 October 2023.CBIC Circular 23/2023-Cus dated 30-09-2023, Paras 4.1 and 4.2
- 2Ensure that the commercial invoice and supporting documents corroborate the declared Chapter 28 qualifiers. Non-compliance with the qualifier requirement exposes the consignment to detention and demand for a revised declaration before out-of-charge is granted.CBIC Circular 23/2023-Cus dated 30-09-2023
The most common error on this tariff line is filing the bill of entry without the Chapter 28 mandatory qualifiers — treating this residual 'Other' sub-heading as a plain inorganic-chemical entry with no special declaration burden. CBIC Circular 23/2023-Cus applies across the entirety of Chapter 28 regardless of whether the specific compound is a listed or residual heading; an incomplete qualifier field triggers a customs query, halting out-of-charge and accruing demurrage until a corrected declaration is accepted.