Hypobromites
Hypobromites, inorganic bromine compounds
HSN 2828 90 50 (Hypobromites) is subject to mandatory additional-qualifier declarations in the import entry administered by the Central Board of Indirect Taxes and Customs (CBIC) under CBIC Circular 23/2023-Cus dated 30-09-2023. The requirement for chemical-identity qualifiers at the bill-of-entry stage applies to all commodities under Chapter 28 with effect from 15 October 2023.
- Chapter 28 qualifiers from CBIC
- Bill of entry declaration to CBIC
- 1Ensure the import declaration for HSN 2828 90 50 includes all mandatory additional qualifiers for Chapter 28 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. This requirement has been operative from 15 October 2023 and applies at the bill-of-entry stage without exception.CBIC Circular 23/2023-Cus dated 30-09-2023, paras 4.1 and 4.2
- 2Verify that the chemical-identity and composition qualifiers entered in the import declaration precisely match the commercial invoice and Certificate of Analysis for the hypobromite consignment. Mismatch between declared qualifiers and accompanying documents exposes the consignment to examination, detention, and potential misdeclaration proceedings under the Customs Act, 1962.CBIC Circular 23/2023-Cus dated 30-09-2023
The most common error on this tariff line is filing the bill of entry without completing the Chapter 28 additional qualifiers introduced by CBIC Circular 23/2023-Cus — treating hypobromites as a routine inorganic chemical and omitting the mandatory chemical-identity fields. Declarations deficient in these qualifiers are flagged at the system level and routed for manual examination, generating detention, demurrage, and ground rent before any substantive customs query is even raised.