Disodium sulphate
Disodium sulphate (sodium sulphate, anhydrous or hydrated)
HSN 2833 11 00 (Disodium sulphate) is subject to mandatory additional qualifier declarations in the import declaration administered by the Central Board of Indirect Taxes and Customs (CBIC) under CBIC Circular 23/2023-Cus dated 30-09-2023. Importers must furnish the Chapter 28 qualifiers specified in paragraphs 4.1 and 4.2 of that Circular at the bill-of-entry stage, with effect from 15 October 2023.
- Chapter 28 qualifiers from CBIC
- Bill of entry declaration to CBIC
- 1Include all mandatory additional qualifiers for Chapter 28 commodities in the import declaration at the bill-of-entry stage. The qualifiers must conform to paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus and are required for every consignment of disodium sulphate with effect from 15 October 2023.CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
- 2Verify that the qualifier fields are populated before submitting the bill of entry through the ICEGATE portal. An incomplete or absent qualifier declaration will result in the bill of entry being flagged for manual examination and may cause consignment detention.CBIC Circular 23/2023-Cus dated 30-09-2023
The most common error on this tariff line is filing the bill of entry without populating the Chapter 28 mandatory qualifier fields introduced by CBIC Circular 23/2023-Cus, treating disodium sulphate as a routine chemical with no declaration overlay. A missing qualifier does not trigger a PGA NOC route — it triggers a manual-examination flag at the CBIC level, leading to consignment detention and accumulating demurrage and ground rent while the importer reconstructs technical specifications post-arrival.