Of nickel
Nickel sulphate, inorganic nickel salt
HSN 2833 24 00 (Nickel 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, operative with effect from 15 October 2023. The Chapter 28 qualifier regime requires importers to furnish specified chemical-identity and purity declarations at the bill-of-entry stage as a condition of out-of-charge.
- Chapter 28 qualifiers from CBIC
- Import declaration from CBIC
- 1File the import declaration with all mandatory additional qualifiers for Chapter 28 commodities as stipulated in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers are a precondition for out-of-charge and non-compliance triggers detention at the port of import.CBIC Circular 23/2023-Cus dated 30-09-2023, Paragraphs 4.1 and 4.2, operative from 15-10-2023
The most common error on this tariff line is filing a standard bill of entry without appending the Chapter 28 mandatory qualifiers, treating nickel sulphate as a routine industrial chemical entry. CBIC Circular 23/2023-Cus applies to all commodities under Chapter 28, and the qualifier fields in the import declaration must be populated before the bill of entry is assessed; a deficient declaration is not curable after the out-of-charge gate, and the consignment faces detention and demurrage pending rectification.