Perchlorates
Perchlorates, chlorates and perchlorate salts
HSN 2829 90 10 (Perchlorates) is subject to mandatory additional qualifier declarations in import filings administered by the Central Board of Indirect Taxes and Customs (CBIC) under CBIC Circular 23/2023-Cus dated 30-09-2023. With effect from 15 October 2023, importers must furnish the chemical qualifiers specified in Paragraphs 4.1 and 4.2 of that Circular for all commodities under Chapter 28 at the bill-of-entry stage.
- Chapter 28 qualifiers from CBIC
- Import declaration from CBIC
- 1Populate the mandatory additional qualifiers for Chapter 28 commodities in the import declaration at the bill-of-entry stage. The qualifiers are prescribed in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus and are operative with effect from 15 October 2023.CBIC Circular 23/2023-Cus dated 30-09-2023, Paragraphs 4.1 and 4.2
- 2Confirm that the bill-of-entry filing system captures the specific chemical-identity qualifiers required for perchlorates under Chapter 28 before submission to customs. Incomplete or absent qualifier fields will result in the declaration being held for correction, causing consignment detention and accumulating demurrage.CBIC Circular 23/2023-Cus dated 30-09-2023
The most common error on this tariff line is filing the bill of entry with generic chemical descriptions and omitting the Chapter 28 qualifier fields introduced by CBIC Circular 23/2023-Cus. The qualifier obligation applies to all Chapter 28 declarations without exception for perchlorates, and the system-level validation rejects incomplete entries — resulting in detention, ground rent, and potential demurrage while the declaration is corrected. Verify that the customs broker's filing template has been updated to include Paragraphs 4.1 and 4.2 fields before the consignment arrives at port.