Other
Other hypochlorites, chlorites and hypobromites (inorganic)
HSN 2828 90 90 (Other hypochlorites, chlorites and hypobromites) is subject to Central Board of Indirect Taxes and Customs (CBIC) mandatory additional-qualifier declarations under CBIC Circular 23/2023-Cus dated 30-09-2023, operative from 15 October 2023 for commodities under Chapter 28. Where the substance is classified as a drug, concurrent CDSCO drug-registration documentation — including a Registration Certificate and Import Licence for drugs — is required at the bill-of-entry stage.
- Registration certificate from CDSCO
- Import licence for drugs from CDSCO
- Certificate of analysis from supplier
- 1Include the mandatory additional qualifiers in the import declaration as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023. This obligation applies to all commodities under Chapter 28 with effect from 15 October 2023 and is verified by the proper officer before out-of-charge.CBIC Circular 23/2023-Cus dated 30-09-2023, paras 4.1 and 4.2
- 2Where the consignment is classified or used as a drug, upload in e-Sanchit the Certificate of Analysis (document code 0010dc), Batch Release Certificate (document code 0030dc), Label of Consignment (document code 0110dc), Registration Certificate for drugs (document code 101dc1), and Import Licence for drugs (document code 9111dc) before filing the bill of entry.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, treating the declaration as a formality applicable only to drug-classified consignments. Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus apply to all Chapter 28 commodities regardless of end-use, and a missing-qualifier deficiency results in the bill of entry being held for amendment before out-of-charge is granted — generating demurrage and ground rent at the port of import.