Of magnesium
Magnesium sulphate, inorganic sulphate of magnesium
HSN 2833 21 00 (Magnesium sulphate) 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. Where the consignment is classified as a drug, five mandatory documents — including a registration certificate, import licence, and batch release certificate — must be uploaded in e-Sanchit before out-of-charge.
- Certificate of analysis from drug supplier
- Registration certificate from CDSCO
- Import licence from CDSCO
- 1Comply with the mandatory additional-qualifier requirements for Chapter 28 commodities by including the stipulated qualifiers in the import declaration at the bill-of-entry stage, as required under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus with effect from 15 October 2023.CBIC Circular 23/2023-Cus dated 30-09-2023, para 4.1 and 4.2
- 2Where the consignment is presented as a drug, upload all five mandatory documents in e-Sanchit before the bill of entry is given out-of-charge: Certificate of Analysis (0010dc), Batch Release Certificate (0030dc), Label of Consignment (0110dc), Registration Certificate for Drugs (101dc1), and Import Licence for Drugs (9111dc).CBIC Circular 23/2023-Cus dated 30-09-2023 · e-Sanchit document codes 0010dc, 0030dc, 0110dc, 101dc1, 9111dc
The most common error on this tariff line is filing the bill of entry for magnesium sulphate as a generic chemical without including the Chapter 28 mandatory qualifiers, then discovering mid-clearance that the product's end-use or labelling places it within the drugs documentary cluster — triggering detention while the five drug-related documents are retrospectively assembled and uploaded to e-Sanchit. Determine end-use classification and document status before the vessel arrives; the qualifier and drug-document obligations operate independently and both must be satisfied at out-of-charge.