Other
Calcium hypochlorite and other calcium hypochlorites (residual)
HSN 2828 10 90 (other calcium hypochlorites) is subject to customs documentation and mandatory declaration requirements administered by the Central Board of Indirect Taxes and Customs (CBIC). CBIC Circular 23/2023-Cus dated 30-09-2023 mandates additional qualifiers in import declarations for all commodities under Chapter 28, operative from 15 October 2023. Where the product is classified as a drug, drug-specific documents including a registration certificate and import licence must be uploaded in e-Sanchit before out-of-charge.
- Certificate of analysis from supplier
- Batch release certificate from supplier
- Registration certificate from CBIC
- 1Include the mandatory additional qualifiers in the import declaration as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. This requirement applies to all commodities under Chapter 28 and has been operative from 15 October 2023; non-compliant declarations are liable to rejection at the bill-of-entry stage.CBIC Circular 23/2023-Cus dated 30-09-2023, para 4.1 and 4.2
- 2Upload in e-Sanchit the certificate of analysis (document code 0010dc), batch release certificate (document code 0030dc), and label of consignment (document code 0110dc) before filing the bill of entry. Where the consignment is classified as a drug, also upload the registration certificate for drugs (document code 101dc1) and the import licence for drugs (document code 9111dc) prior to out-of-charge.CBIC Circular 23/2023-Cus dated 30-09-2023; e-Sanchit document codes 0010dc, 0030dc, 0110dc, 101dc1, 9111dc
The most common error on this tariff line is submitting an import declaration for this inorganic chemical without the Chapter 28 mandatory qualifiers, then discovering at the assessment stage that the declaration is non-compliant under CBIC Circular 23/2023-Cus. The qualifiers must be embedded in the import declaration itself, not appended as a separate document; late correction after filing attracts an amended-declaration procedure and delays out-of-charge, generating demurrage and ground rent at the port.