Other

Other sodium sulphites (inorganic sulphite salts)

CBIC CLEARANCE

HSN 2832 10 90 (Other sodium sulphites) is subject to Central Board of Indirect Taxes and Customs (CBIC) mandatory Chapter 28 additional-qualifier requirements at the bill-of-entry stage under CBIC Circular 23/2023-Cus dated 30-09-2023. Where the sodium sulphite is classified as a drug or pharmaceutical intermediate, five mandatory documents — including a registration certificate and import licence for drugs — must be uploaded in e-Sanchit before out-of-charge.

What this is

HSN code

2832 10 90

Chapter

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

Primary regulator

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

Customs documentation

Certificate of analysis from supplier
Registration certificate from CDSCO
Import licence from CDSCO

Compliance steps

1
Declare all mandatory additional qualifiers in the import declaration for Chapter 28 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus, with effect from 15 October 2023. Failure to include the required qualifiers renders the bill of entry deficient and liable to detention pending amendment.
CBIC Circular 23/2023-Cus dated 30-09-2023, Para 4.1 and 4.2
2
Where the sodium sulphite consignment is classified as a drug or pharmaceutical intermediate, upload in e-Sanchit all five mandatory documents before filing the bill of entry: certificate of analysis — drug (0010dc), batch release certificate (0030dc), label of consignment (0110dc), registration certificate for drugs (101dc1), and import licence for drugs (9111dc).
CBIC Circular 23/2023-Cus dated 30-09-2023 · e-Sanchit document codes 0010dc, 0030dc, 0110dc, 101dc1, 9111dc

A word of counsel

The most common error on this tariff line is treating the drug-document requirement as universal rather than conditional on end-use classification: importers of industrial-grade sodium sulphite (used in water treatment, photography, or paper manufacture) are not required to upload drug-regime documents, whereas the same molecule imported as a pharmaceutical intermediate or active pharmaceutical ingredient triggers all five document codes. Misclassifying the end-use in either direction — uploading unnecessary drug documents for an industrial consignment or omitting them for a pharmaceutical one — causes e-Sanchit verification failures and out-of-charge delays.

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Frequently asked

Does HSN 2832 10 90 require BIS certification?

No, other sodium sulphites are not within the BIS Quality Control Order regime; no BIS QCO covers this product family. Import compliance is governed by Central Board of Indirect Taxes and Customs mandatory Chapter 28 qualifier requirements under CBIC Circular 23/2023-Cus, with additional drug-regime document obligations where the product is imported as a pharmaceutical.

Which document codes must be uploaded in e-Sanchit for a drug-classified sodium sulphite consignment?

Five documents are mandatory: certificate of analysis — drug (0010dc), batch release certificate (0030dc), label of consignment (0110dc), registration certificate for drugs (101dc1), and import licence for drugs (9111dc) — all must be uploaded before out-of-charge.

From which date are the Chapter 28 additional qualifiers mandatory in import declarations?

The mandatory additional qualifiers under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus are operative with effect from 15 October 2023 for all commodities under Chapter 28.

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