Bromates and perbromates
Bromates and perbromates, inorganic halogen salts
HSN 2829 90 20 (Bromates and perbromates) is subject to mandatory additional qualifiers in import declarations administered by the Central Board of Indirect Taxes and Customs (CBIC) under CBIC Circular 23/2023-Cus dated 30-09-2023, operative with effect from 15 October 2023. The qualifier requirements apply to all import declarations for commodities under Chapter 28 and are enforced at the bill-of-entry stage.
- Chapter 28 qualifiers from CBIC
- Import declaration from CBIC
- 1Include all mandatory additional qualifiers in the import declaration for bromates and perbromates as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers are compulsory for all commodities under Chapter 28 and must be correctly populated before the bill of entry is filed.CBIC Circular 23/2023-Cus dated 30-09-2023, paras 4.1 and 4.2 — effective 15-10-2023
- 2Verify that the qualifier declarations are uploaded in e-Sanchit and correctly reflected on the bill of entry prior to customs out-of-charge. Non-compliance with the qualifier requirement can result in detention of the consignment pending correction.CBIC Circular 23/2023-Cus dated 30-09-2023
The most common error on this tariff line is filing the bill of entry without the Chapter 28 mandatory qualifiers, treating them as optional supplementary information rather than a hard precondition for out-of-charge. CBIC Circular 23/2023-Cus makes the qualifiers compulsory with effect from 15 October 2023; a declaration filed without compliant para 4.1 and 4.2 qualifiers is treated as deficient and attracts detention pending amendment.