Other

Other sulphites (inorganic sulphite salts)

CBIC CLEARANCE

HSN 2832 20 90 (Other sulphites) is subject to Central Board of Indirect Taxes and Customs (CBIC) mandatory additional-qualifier requirements under CBIC Circular 23/2023-Cus dated 30-09-2023, operative from 15 October 2023, for all import declarations covering commodities under Chapter 28. Where the goods are classified as drug intermediates or active pharmaceutical ingredients, the Directorate General of Foreign Trade import-licence and drug-registration overlay also applies at the bill-of-entry stage.

What this is

HSN code

2832 20 90

Chapter

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

Primary regulator

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

Customs documentation

Chapter 28 qualifiers declaration from CBIC
Certificate of analysis from supplier
Registration certificate from CDSCO

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, operative from 15 October 2023. Non-inclusion of the required Chapter 28 qualifiers will result in bill-of-entry rejection or detention at the port.
CBIC Circular 23/2023-Cus dated 30-09-2023, paras 4.1 and 4.2
2
Where the consignment is classified as a drug or pharmaceutical input, ensure the following documents are uploaded 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 most common error on this tariff line is assuming that the drug-regime document set (registration certificate, import licence, batch release certificate) applies universally to all sulphite imports. These documents are triggered only where the specific sulphite compound is imported as a drug intermediate or active pharmaceutical ingredient; industrial-grade sulphites imported for food processing, photographic, or chemical applications do not carry the drug-overlay. However, the Chapter 28 mandatory qualifiers under CBIC Circular 23/2023-Cus apply to every import under this CTI regardless of end-use, and omission causes out-of-charge denial.

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Frequently asked

Does HSN 2832 20 90 require BIS certification?

No, other sulphites under this tariff line are not covered by any BIS Quality Control Order. Import compliance is governed by the Central Board of Indirect Taxes and Customs mandatory-qualifier regime under CBIC Circular 23/2023-Cus, with an additional drug-regulatory overlay where the goods qualify as pharmaceutical inputs.

Which document codes are mandatory in e-Sanchit for drug-classified sulphite imports?

Five documents must be uploaded before out-of-charge: Certificate of Analysis — Drug (0010dc), Batch Release Certificate (0030dc), Label of Consignment (0110dc), Registration Certificate — Drugs (101dc1), and Import Licence for Drugs (9111dc).

From which date are the Chapter 28 mandatory qualifiers enforceable, and what happens if they are omitted?

The qualifiers under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus became mandatory from 15 October 2023; omission results in the customs proper officer withholding out-of-charge, exposing the consignment to detention, demurrage, and ground rent.

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