Sodium dithionites (sodium hydrosulphite)
Sodium dithionites (sodium hydrosulphite) inorganic sulphur compound
HSN 2831 10 10 (Sodium dithionites) is subject to mandatory additional qualifiers in import declarations under CBIC Circular 23/2023-Cus dated 30-09-2023, applicable to all commodities under Chapter 28 with effect from 15 October 2023. The Central Board of Indirect Taxes and Customs (CBIC) requires the qualifiers stipulated in paragraphs 4.1 and 4.2 of that circular to be declared at the bill-of-entry stage.
- Chapter 28 qualifiers from CBIC
- Import declaration from CBIC
- 1Ensure the import declaration for sodium dithionites includes the mandatory additional qualifiers prescribed under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers are compulsory for all Chapter 28 commodities with effect from 15 October 2023.CBIC Circular 23/2023-Cus dated 30-09-2023 · paragraphs 4.1 and 4.2
- 2Upload all supporting documentation in e-Sanchit at the bill-of-entry stage and confirm that the Chapter 28 qualifiers are correctly populated before filing. Declarations filed without the mandatory qualifiers are liable to be held for amendment or rejection at the customs officer's discretion.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 Chapter 28 description and omitting the additional qualifiers mandated by CBIC Circular 23/2023-Cus paragraphs 4.1 and 4.2. A declaration deficient in the prescribed qualifiers is treated as an incomplete entry and can attract detention and demurrage pending amendment, even when the underlying consignment is otherwise fully compliant.