Other
Other hypochlorites, chlorites and hypobromites (inorganic)
HSN 2828 90 19 covers residual hypochlorites, chlorites, and hypobromites not elsewhere classified, and is subject to Central Board of Indirect Taxes and Customs (CBIC) mandatory additional-qualifier requirements under CBIC Circular 23/2023-Cus dated 30-09-2023. Where the consignment is classified as a drug, five mandatory documents — including a registration certificate and import licence for drugs — must be uploaded in e-Sanchit before customs out-of-charge. The ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT) governs the free or restricted status of the tariff line.
- Certificate of Analysis from issuing laboratory
- Registration certificate from CDSCO
- Import licence for drugs from CDSCO
- 1Declare all mandatory additional qualifiers in the import declaration for Chapter 28 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus, with effect from 15 October 2023. Failure to include the required qualifiers renders the bill of entry non-compliant and liable to detention at the port of import.CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
- 2Where the consignment is classified as a drug, upload in e-Sanchit before filing the bill of entry: Certificate of Analysis — Drug (document code 0010dc), Batch Release Certificate (document code 0030dc), Label of Consignment (document code 0110dc), Registration Certificate — Drugs (document code 101dc1), and Import Licence for Drugs (document code 9111dc).CBIC Instruction — e-Sanchit mandatory document codes 0010dc, 0030dc, 0110dc, 101dc1, 9111dc
The most common error on this tariff line is overlooking the Chapter 28 mandatory-qualifier obligation under CBIC Circular 23/2023-Cus while focusing exclusively on the drug-regime document set. The qualifier requirement applies to every Chapter 28 import declaration regardless of whether the drug-document overlay is triggered; an otherwise complete e-Sanchit upload that omits the paragraph 4.1 and 4.2 qualifiers will still attract a non-compliant-declaration finding, demurrage, and potential ground rent at the port.