Other
Other chlorides, bromides and iodides of metals
HSN 2827 49 00 (other chlorides, bromides, and iodides) is subject to Central Board of Indirect Taxes and Customs (CBIC) mandatory additional-qualifier requirements under CBIC Circular 23/2023-Cus dated 30-09-2023. Importers must furnish specified chemical-identity qualifiers in the import declaration at the bill-of-entry stage for all commodities under Chapter 28, with effect from 15 October 2023.
- Chapter 28 qualifiers from CBIC
- Import declaration from CBIC
- 1Include all mandatory additional qualifiers in the import declaration as specified in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers must describe the precise chemical identity of the commodity and are a precondition to out-of-charge for Chapter 28 consignments.CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2, effective 15-10-2023
- 2Upload the completed import declaration with Chapter 28 qualifiers in e-Sanchit before filing the bill of entry. Non-compliance with the qualifier requirements renders the declaration deficient and may result in consignment detention pending rectification.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 treating the CBIC qualifier requirement as a documentation formality rather than a substantive clearance condition. Paragraphs 4.1 and 4.2 of Circular 23/2023-Cus mandate specific chemical-identity attributes; a declaration that omits or generalises these qualifiers is treated as non-compliant from the date of examination, exposing the consignment to detention and demurrage while an amended declaration is filed.