Bromides of potassium
Bromides of potassium, inorganic bromine salts
HSN 2827 51 20 (Bromides of potassium) is subject to Central Board of Indirect Taxes and Customs (CBIC) mandatory additional-qualifier requirements in the import declaration under CBIC Circular 23/2023-Cus dated 30-09-2023, operative from 15 October 2023. The qualifier obligations apply to all Chapter 28 inorganic chemical imports and must be fulfilled at the bill-of-entry stage.
- Chapter 28 qualifiers from CBIC
- Import declaration from CBIC
- 1Include all mandatory additional qualifiers in the import declaration for bromides of potassium as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. This requirement is operative with effect from 15 October 2023 and applies to all commodity entries under Chapter 28.CBIC Circular 23/2023-Cus dated 30-09-2023, paras 4.1 and 4.2
- 2Verify that the bill of entry correctly reflects the mandatory qualifier fields before submission; an incomplete declaration risks detention and demands for amendment at the port, attracting demurrage and ground rent.CBIC Circular 23/2023-Cus dated 30-09-2023
The most common error on this tariff line is filing the bill of entry without populating the Chapter 28 mandatory qualifier fields introduced by CBIC Circular 23/2023-Cus — an omission that is invisible until the system or the assessing officer flags it, triggering a mismatch query. Because the qualifier obligation extends to Chapters 28, 29, 32, 39 and CTH 3808, importers who source across multiple chemical headings should treat qualifier compliance as a shipment-level checklist item rather than a line-item afterthought.