Other
Other thiosulphates (inorganic sulphur compounds)
HSN 2832 30 90 (Other thiosulphates) 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 Chapter 28 commodities. Where the thiosulphate is classified as a drug, concurrent drug-registration and import-licence documentation under the Drugs and Cosmetics Act, 1940 must also be uploaded in e-Sanchit at the bill of entry.
- Chapter 28 qualifiers from CBIC
- Registration certificate from CDSCO
- Import licence from CDSCO
- 1Include all 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 lacking the prescribed qualifiers will not receive out-of-charge.CBIC Circular 23/2023-Cus dated 30-09-2023, Paragraphs 4.1 and 4.2
- 2Where the thiosulphate is imported for pharmaceutical use, 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 the bill of entry receives out-of-charge.CBIC e-Sanchit mandatory document codes: 0010dc, 0030dc, 0110dc, 101dc1, 9111dc
The most common error on this tariff line is filing the bill of entry without the Chapter 28 additional qualifiers required under CBIC Circular 23/2023-Cus, which applies to all Chapter 28 commodities regardless of end-use. Importers who also carry pharmaceutical-grade thiosulphate should note that the drug-document suite (certificate of analysis, batch release certificate, registration certificate, import licence) is an independent overlay: a valid Chapter 28 qualifier declaration does not substitute for any of the five e-Sanchit drug documents where the consignment meets the drug-import threshold.