Sulphoxylates

Sulphoxylates, inorganic reducing sulphur compounds

CBIC CLEARANCE

HSN 2831 90 20 (Sulphoxylates) is subject to mandatory additional qualifiers in the import declaration 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 these qualifiers at the bill-of-entry stage as a condition for out-of-charge clearance.

What this is

HSN code

2831 90 20

Chapter

28 · Inorganic chemicals; organic or inorganic compounds of precious metals

Primary regulator

CBIC · Circular 23/2023-Cus dated 30-09-2023, Chapter 28 mandatory qualifiers

Customs documentation

Chapter 28 qualifiers from CBIC
Import declaration from CBIC

Compliance steps

1
Ensure 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 has been operative with effect from 15 October 2023 and applies to every bill of entry filed for this tariff line.
CBIC Circular 23/2023-Cus dated 30-09-2023, Paragraphs 4.1 and 4.2
2
Verify that the qualifiers are correctly populated in the electronic bill of entry before submission to customs. Incomplete or missing qualifier fields result in bill-of-entry rejection or detention pending correction at the port of import.
CBIC Circular 23/2023-Cus dated 30-09-2023

A word of counsel

The most frequent error on this tariff line is filing the bill of entry with the chemical description alone and omitting the Chapter 28 mandatory qualifiers required under Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. Qualifier fields are validated at the system level from 15 October 2023 onwards, and a deficient declaration attracts hold-on-examination, accumulating demurrage and ground rent until the corrected entry is re-filed.

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Frequently asked

Does HSN 2831 90 20 require BIS certification?

No, sulphoxylates fall outside the BIS Quality Control Order regime; no BIS QCO covers this product family. Import compliance is governed by the Central Board of Indirect Taxes and Customs under the mandatory Chapter 28 qualifier framework established by CBIC Circular 23/2023-Cus.

Which specific qualifiers are required in the import declaration for this tariff line?

The mandatory qualifiers are those stipulated in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023, which applies to all commodities under Chapters 28, 29, 32, 39 and CTH 3808; the exporter and importer should confirm the current qualifier fields with their customs broker before shipment.

Does the Chapter 28 qualifier obligation apply to all shipment sizes?

Yes, CBIC Circular 23/2023-Cus draws no de-minimis exemption by value or quantity; the mandatory additional qualifiers apply to every import declaration for commodities under Chapter 28 from 15 October 2023 onwards.

Last verified against gazette notifications: 2026-05-16. Source: CBIC / Indian Customs CUSDATA.