Sodium hydrogen sulphate (acid sulphate)
Sodium hydrogen sulphate, acid sulphate
HSN 2833 19 10 (Sodium hydrogen sulphate) is subject to mandatory additional qualifiers in import declarations administered by the Central Board of Indirect Taxes and Customs (CBIC) under CBIC Circular 23/2023-Cus dated 30-09-2023. The qualifier requirement applies to all commodities under Chapter 28 with effect from 15 October 2023, and non-compliant declarations are liable to detention at the bill-of-entry stage.
- Chapter 28 qualifiers from CBIC
- Import declaration from CBIC
- 1Ensure the import declaration for sodium hydrogen sulphate includes all mandatory additional qualifiers stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. The qualifier obligation applies to all Chapter 28 commodities with effect from 15 October 2023 and must be fulfilled at the bill-of-entry stage.CBIC Circular 23/2023-Cus dated 30-09-2023, Para 4.1 and 4.2
- 2Verify that the import declaration is complete and accurate before filing; an incomplete or missing qualifier entry causes the bill of entry to be flagged by the customs system, resulting in consignment detention and accrual of demurrage and ground rent.CBIC Circular 23/2023-Cus dated 30-09-2023
The most common error on this tariff line is filing the bill of entry with the standard commodity description but omitting the mandatory Chapter 28 qualifiers required under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. Qualifier fields are not self-populating in most ERP or customs-broker software configured before October 2023; confirm with your customs broker that the declaration template has been updated, as the omission is caught at the system-validation stage and results in detention rather than a post-clearance correction.