Other
Iodides and iodide oxides, other inorganic iodine compounds
HSN 2827 60 90 (Iodides and iodide oxides, other) 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 Chapter 28 qualifiers stipulated in Paragraphs 4.1 and 4.2 of that Circular at the bill-of-entry stage, with effect from 15 October 2023.
- Chapter 28 qualifiers from CBIC
- Bill of entry declaration to CBIC
- 1Ensure the import declaration for HSN 2827 60 90 includes all mandatory additional qualifiers for Chapter 28 commodities as stipulated in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers are compulsory at the bill-of-entry stage with effect from 15 October 2023.CBIC Circular 23/2023-Cus dated 30-09-2023, Paragraphs 4.1 and 4.2
- 2Upload the completed Chapter 28 qualifier documentation in e-Sanchit prior to filing the bill of entry. Non-compliance with mandatory qualifiers 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 without the Chapter 28 mandatory qualifiers, treating this residual 'Other' iodide heading as a standard chemical requiring only basic invoice documentation. CBIC Circular 23/2023-Cus applies uniformly to all Chapter 28 commodities — including residual 'Other' sub-headings — and a declaration lacking the Paragraph 4.1 and 4.2 qualifiers is treated as non-compliant from 15 October 2023, exposing the consignment to detention and demurrage.