Bleaching paste or powder of other hypochlorites
Bleaching paste or powder of other hypochlorites
HSN 2828 90 60 (Bleaching paste or powder of other hypochlorites) is subject to Central Board of Indirect Taxes and Customs (CBIC) mandatory additional-qualifier requirements at the bill of entry under CBIC Circular 23/2023-Cus dated 30-09-2023, operative from 15 October 2023. Where the product is classified as a drug, five mandatory documents — including a registration certificate and import licence for drugs — must be uploaded in e-Sanchit before out-of-charge.
- Certificate of analysis from importer
- Registration certificate from CDSCO
- Import licence for drugs from CDSCO
- 1File mandatory additional qualifiers in the import declaration for Chapter 28 commodities as stipulated in Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers are compulsory for all import declarations under Chapter 28 with effect from 15 October 2023, and non-compliance will result in bill-of-entry rejection.CBIC Circular 23/2023-Cus dated 30-09-2023, Para 4.1 and 4.2
- 2Where the consignment is classified as a drug, upload in e-Sanchit the certificate of analysis (document code 0010dc), batch release certificate (0030dc), label of consignment (0110dc), registration certificate for drugs (101dc1), and import licence for drugs (9111dc) before the bill of entry is assessed and out-of-charge granted.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 filing the bill of entry without the Chapter 28 mandatory qualifiers required under CBIC Circular 23/2023-Cus, treating the product as an ordinary chemical that needs no PGA overlay. Where the bleaching paste or powder is also classifiable as a drug under the Drugs and Cosmetics Act, 1940, the full five-document drug-registration package must accompany the entry — omission of even one document code in e-Sanchit prevents out-of-charge and triggers detention and demurrage.