Magnesium bromide
Magnesium bromide, inorganic bromide salt
HSN 2827 59 10 (Magnesium bromide) is subject to Central Board of Indirect Taxes and Customs (CBIC) mandatory additional-qualifier requirements in import declarations under CBIC Circular 23/2023-Cus dated 30-09-2023. All import declarations for Chapter 28 commodities must carry the specified qualifiers in the bill of entry with effect from 15 October 2023.
- Chapter 28 qualifiers from CBIC
- Commercial invoice from exporter
- 1Ensure the bill of entry for magnesium bromide carries all mandatory additional qualifiers stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers became compulsory for all Chapter 28 import declarations with effect from 15 October 2023.CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
- 2Confirm that the commercial invoice and packing documents reflect the qualifying particulars required under the circular, so the proper officer can verify declaration accuracy at the bill-of-entry stage without referring the consignment for examination.CBIC Circular 23/2023-Cus dated 30-09-2023
The most common error on this tariff line is filing a standard bill of entry without the Chapter 28 mandatory qualifiers introduced under CBIC Circular 23/2023-Cus — a deficiency that triggers examination orders and consignment detention, accumulating demurrage and ground rent while the declaration is corrected. The qualifier requirement applies to every import of magnesium bromide regardless of consignment size or end-use, and there is no de-minimis carve-out in the circular.