Other
Other chlorates and perchlorates, bromates, iodates
HSN 2829 19 90 (other chlorates and perchlorates, bromates, perbromates, iodates, and periodates) is subject to mandatory additional qualifiers in import declarations under Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-Cus dated 30-09-2023, operative from 15 October 2023. The qualifier requirement applies to all commodities under Chapter 28 and is enforced at the bill-of-entry stage.
- Chapter 28 qualifiers from CBIC
- Import declaration 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. This requirement is operative with effect from 15 October 2023 and applies at every bill-of-entry filing for this tariff line.CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
- 2Verify that the qualifier data entered in the bill of entry is accurate and complete before submission. Incomplete or missing qualifiers constitute a declaration deficiency and may result in customs examination, detention, or a request for re-filing.CBIC Circular 23/2023-Cus dated 30-09-2023
The most common error on this tariff line is filing the bill of entry with a generic product description and omitting the Chapter 28 mandatory qualifiers required under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. Qualifier non-compliance triggers customs examination and demurrage accumulation while the declaration is corrected; the qualifier fields must be populated at the time of original filing, not as an amendment after examination order.