Potassium chlorate
Potassium chlorate, inorganic chlorate salt
HSN 2829 19 20 (Potassium chlorate) 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, operative with effect from 15 October 2023. The import declaration must carry the Chapter 28 mandatory qualifiers stipulated in Paragraphs 4.1 and 4.2 of that Circular. Where the consignment is classified as a drug, drug-specific documentation including an import licence and registration certificate must be uploaded in e-Sanchit before out-of-charge.
- Chapter 28 qualifiers from CBIC
- Import licence for drugs from CBIC
- Registration certificate from CBIC
- 1Ensure the import declaration includes all mandatory additional qualifiers for Chapter 28 commodities as stipulated in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers are mandatory with effect from 15 October 2023; a declaration filed without them is liable to detention at the bill-of-entry stage.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 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 filing the bill of entry. Out-of-charge will not be granted until all five documents are verified in e-Sanchit.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 importing potassium chlorate under a general-chemicals classification without appending the Chapter 28 mandatory qualifiers to the import declaration. Since CBIC Circular 23/2023-Cus applies at the line-item level from 15 October 2023, even a single missing qualifier in the declaration triggers a non-facilitated bill and potential ground rent accumulation while the proper officer awaits a corrected filing. Where the substance is also regulated as a drug, failure to upload all five e-Sanchit documents before out-of-charge is independently actionable regardless of qualifier compliance.