Of sodium
Sodium chlorate, inorganic chlorate salt of sodium
HSN 2829 11 00 (Sodium chlorate) is subject to hazardous-substance insurance obligations under the Public Liability Insurance Act, 1991, administered by the Ministry of Environment and Forests, for imports exceeding specified quantities. Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-Cus dated 30-09-2023 mandates additional qualifiers in import declarations for Chapter 28 commodities with effect from 15 October 2023.
- Chapter 28 qualifiers from CBIC
- PLI insurance policy from insurer
- Certificate of Analysis from supplier
- 1Where the import quantity of sodium chlorate exceeds the threshold specified under S.O. 227(E) dated 24-03-1992, obtain a Public Liability Insurance policy from a licensed insurer before the consignment is cleared. Upload evidence of the insurance policy in e-Sanchit at the bill of entry stage.Public Liability Insurance Act, 1991 · S.O. 227(E) dated 24-03-1992 issued by Ministry of Environment and Forests
- 2Include the mandatory additional qualifiers in the import declaration for this Chapter 28 commodity as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. Non-compliance with the qualifier requirements from 15 October 2023 onwards may result in detention of the consignment at the port.CBIC Circular 23/2023-Cus dated 30-09-2023
- 3Verify that mandatory documents — 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) — are uploaded in e-Sanchit before out-of-charge where the PGA-facilitated bill has not been routed through the PGA for NOC.CBIC e-Sanchit mandatory document codes: 0010dc, 0030dc, 0110dc, 101dc1, 9111dc
The most common error on this tariff line is overlooking the quantity-triggered PLI insurance obligation: importers assume the PLI Act is irrelevant for small-volume shipments and fail to verify whether the consignment crosses the notified threshold under S.O. 227(E). A missing insurance policy for an above-threshold quantity constitutes an independent statutory breach separate from Customs clearance, exposing the owner to liability under the Public Liability Insurance Act, 1991, irrespective of whether customs out-of-charge is obtained.