Magnesium sulphite

Magnesium sulphite, other inorganic sulphites

CBIC CLEARANCE

HSN 2832 20 20 (Magnesium sulphite) is subject to Central Board of Indirect Taxes and Customs (CBIC) policy controls, including mandatory additional qualifiers in import declarations under CBIC Circular 23/2023-Cus dated 30-09-2023, operative from 15 October 2023 for all commodities under Chapter 28. Where the product is imported as a drug intermediate or pharmaceutical ingredient, five drug-related documents must be uploaded in e-Sanchit before out-of-charge.

What this is

HSN code

2832 20 20

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 drugs authority
Import licence from drugs authority

Compliance steps

1
Include mandatory additional qualifiers in the import declaration as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus, with effect from 15 October 2023. Non-compliant declarations for Chapter 28 commodities are liable to rejection at the bill-of-entry stage.
CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
2
Where magnesium sulphite is imported as a drug or pharmaceutical ingredient, upload all five mandatory documents in e-Sanchit before filing the bill of entry: Certificate of Analysis — Drug (document code 0010dc), Batch Release Certificate (document code 0030dc), Label of Consignment (document code 0110dc), Registration Certificate — Drugs (document code 101dc1), and Import Licence for Drugs (document code 9111dc).
CBIC Circular 23/2023-Cus dated 30-09-2023 · e-Sanchit document codes 0010dc, 0030dc, 0110dc, 101dc1, 9111dc

A word of counsel

The prevalent error on this tariff line is filing a bill of entry for magnesium sulphite without the Chapter 28 mandatory qualifiers, then discovering mid-examination that the drug-related document set is also required because the product is destined for a pharmaceutical application. The two obligations — CBIC Circular 23/2023-Cus qualifier compliance and the five-document drug upload — are independent; satisfying one does not discharge the other, and a missing document code triggers detention pending e-Sanchit rectification, accumulating demurrage at the port.

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Frequently asked

Does HSN 2832 20 20 require BIS certification?

No, magnesium sulphite is not within the BIS Quality Control Order regime. Import is governed by Central Board of Indirect Taxes and Customs policy controls, principally the mandatory Chapter 28 declaration qualifiers under CBIC Circular 23/2023-Cus, and, where the product is a drug ingredient, by the drug-registration and import-licence document requirements uploaded in e-Sanchit.

Which document codes must be uploaded in e-Sanchit for a drug-use import of magnesium sulphite?

Five document codes are mandatory: Certificate of Analysis — Drug (0010dc), Batch Release Certificate (0030dc), Label of Consignment (0110dc), Registration Certificate — Drugs (101dc1), and Import Licence for Drugs (9111dc); all must be present in e-Sanchit before customs out-of-charge is granted.

Do the Chapter 28 mandatory qualifier requirements apply even when the import is not for pharmaceutical use?

Yes. CBIC Circular 23/2023-Cus applies to all import declarations for commodities under Chapter 28 regardless of end-use, and the qualifier fields under paragraphs 4.1 and 4.2 must be completed in every bill of entry covering HSN 2832 20 20 from 15 October 2023 onwards.

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