Magnesium thiosulphate
Magnesium thiosulphate, inorganic thiosulphate salt
HSN 2832 30 20 (Magnesium thiosulphate) is subject to customs oversight by the Central Board of Indirect Taxes and Customs (CBIC) with mandatory Chapter 28 additional qualifiers in the import declaration under CBIC Circular 23/2023-Cus dated 30-09-2023. Where the consignment is classified as a drug, five additional e-Sanchit documents — including a registration certificate and import licence for drugs — must be uploaded before out-of-charge.
- Certificate of Analysis from drug supplier
- Registration certificate from CDSCO
- Import licence for drugs from CDSCO
- 1Include the 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 compliant qualifiers renders the bill of entry liable to rejection at the assessment stage.CBIC Circular 23/2023-Cus dated 30-09-2023, Para 4.1 and 4.2
- 2Where the consignment is classified as a drug, upload 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 for Drugs (document code 101dc1), and Import Licence for Drugs (document code 9111dc). Customs out-of-charge will not be granted until all five documents are verified.CBIC CCR mandatory document checklist · document codes 0010dc, 0030dc, 0110dc, 101dc1, 9111dc
The most common error on this tariff line is importing magnesium thiosulphate without assessing whether the specific consignment qualifies as a drug under the Drugs and Cosmetics Act, 1940 — a determination that triggers a five-document e-Sanchit bundle entirely distinct from the Chapter 28 qualifier obligation. Importers who treat the CBIC Circular 23/2023-Cus qualifier as the sole compliance requirement, overlooking the drug-classification overlay, face consignment detention pending retroactive document upload and potential out-of-charge refusal.