Dithionites
Dithionites, sodium and zinc dithionite salts
HSN 2831 90 10 (Dithionites) is subject to mandatory declaration qualifiers under Chapter 28 of the ITC (HS) import policy, administered by the Central Board of Indirect Taxes and Customs (CBIC). With effect from 15 October 2023, importers must comply with the additional qualifier requirements for chemical commodities stipulated in CBIC Circular 23/2023-Cus dated 30-09-2023.
- Chapter 28 qualifiers from CBIC
- Import declaration from CBIC
- 1Ensure the import declaration for HSN 2831 90 10 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 compulsory at the bill-of-entry stage with effect from 15 October 2023.CBIC Circular 23/2023-Cus dated 30-09-2023, paras 4.1 and 4.2
- 2Verify that the qualifier declarations are accurate and match the accompanying commercial documents. Incomplete or incorrect qualifier entries may result in consignment detention and examination by the proper officer pending rectification.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 data rather than a compulsory declaration requirement operative from 15 October 2023. A bill of entry that omits or partially fills the qualifier fields under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus is liable to examination and detention until the deficiency is remedied.