Sodium hydrosulphite
Sodium hydrosulphite, a sodium sulphite compound
HSN 2832 10 20 (Sodium hydrosulphite) is subject to Central Board of Indirect Taxes and Customs (CBIC) 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 CCR additionally flags drug-related documentation requirements — certificate of analysis, batch release certificate, registration certificate, and import licence for drugs — to be uploaded in e-Sanchit before out-of-charge.
- Chapter 28 qualifiers declaration from CBIC
- Certificate of analysis from issuing authority
- Registration certificate from drugs authority
- 1Include mandatory additional qualifiers in the import declaration as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus, applicable to all Chapter 28 commodities with effect from 15 October 2023. Declarations filed without the required qualifiers are liable to detention at the port of import.CBIC Circular 23/2023-Cus dated 30-09-2023, Para 4.1 and 4.2
- 2Where the consignment is classified as a drug product, upload in e-Sanchit the certificate of analysis (document code 0010dc), batch release certificate (document code 0030dc), label of consignment (document code 0110dc), registration certificate for drugs (document code 101dc1), and import licence for drugs (document code 9111dc) before filing the bill of entry.CBIC CCR for HSN 2832 10 20 · e-Sanchit document codes 0010dc, 0030dc, 0110dc, 101dc1, 9111dc
The most common error on this tariff line is treating sodium hydrosulphite purely as an industrial inorganic chemical and overlooking the drug-documentation overlay triggered when the product is classified or used as a pharmaceutical-grade substance. If the consignment carries a drug-grade specification, all five e-Sanchit documents — including the import licence for drugs (9111dc) and the registration certificate (101dc1) — must be uploaded before out-of-charge; absence of even one triggers detention and demurrage while the proper officer awaits PGA resolution.