Bromides of sodium
Sodium bromide, inorganic bromide salt
HSN 2827 51 10 (Bromides of sodium) is subject to the Central Board of Indirect Taxes and Customs (CBIC) mandatory additional-qualifiers requirement under CBIC Circular 23/2023-Cus dated 30-09-2023. With effect from 15 October 2023, all import declarations for Chapter 28 commodities must include the stipulated qualifiers in terms of paragraphs 4.1 and 4.2 of that Circular.
- Chapter 28 qualifiers from CBIC
- Import declaration from CBIC
- 1Ensure the import declaration for sodium bromide includes the mandatory additional qualifiers stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. This requirement is operative with effect from 15 October 2023 for all Chapter 28 commodity declarations.CBIC Circular 23/2023-Cus dated 30-09-2023, paras 4.1 and 4.2
- 2Upload the completed declaration with all Chapter 28 qualifiers in e-Sanchit before filing the bill of entry. Non-compliant or incomplete qualifier fields at the bill-of-entry stage may result in customs 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 omitting the Chapter 28 mandatory qualifiers required under CBIC Circular 23/2023-Cus. A declaration lacking the paragraph 4.1 and 4.2 qualifiers is treated as a deficient entry at the customs gate, triggering detention and demurrage while the importer files a corrective amendment — an entirely preventable delay.