Sodium pyrosulphate
Sodium pyrosulphate, inorganic sulphate salt
HSN 2833 19 20 (Sodium pyrosulphate) is subject to mandatory additional qualifier declarations in the import bill of entry, 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 must be reflected in the import declaration at the time of filing.
- Chapter 28 qualifiers from CBIC
- Import declaration to CBIC
- 1Include the mandatory additional qualifiers in the import declaration for sodium pyrosulphate as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023. The requirement has been operative with effect from 15 October 2023 and non-compliance renders the bill of entry deficient.CBIC Circular 23/2023-Cus dated 30-09-2023, para 4.1 and 4.2
- 2Verify that the qualifier declarations align with the actual chemical composition and specifications of the imported consignment before filing the bill of entry. Mismatched or absent qualifiers may trigger examination, detention, and a request for re-filing.CBIC Circular 23/2023-Cus dated 30-09-2023, para 4.1 and 4.2
The most common error on this tariff line is filing the bill of entry without the Chapter 28 mandatory qualifiers, treating sodium pyrosulphate as a straightforward inorganic chemical with no special declaration burden. CBIC Circular 23/2023-Cus applies across Chapters 28, 29, 32, 39 and CTH 3808; the qualifier omission is detected at the system level and results in examination or detention pending re-filing, with attendant demurrage and ground rent exposure.