Of barium
Barium sulphate, inorganic barium salt
HSN 2833 27 00 (barium sulphate) is subject to mandatory additional qualifier declarations in import filings administered by the Central Board of Indirect Taxes and Customs (CBIC) under CBIC Circular 23/2023-Cus dated 30-09-2023. With effect from 15 October 2023, all import declarations for commodities under Chapter 28 must include the additional qualifiers specified in Paragraphs 4.1 and 4.2 of that Circular.
- Chapter 28 qualifiers from CBIC
- Import declaration from CBIC
- 1Ensure the import declaration for barium sulphate includes all mandatory additional qualifiers prescribed under Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers have been compulsory for Chapter 28 commodities with effect from 15 October 2023.CBIC Circular 23/2023-Cus dated 30-09-2023, Paras 4.1 and 4.2
- 2Upload the completed bill of entry with the required Chapter 28 qualifier fields in e-Sanchit before seeking out-of-charge. Declarations filed without the mandatory qualifiers are liable to be held at the customs station pending correction.CBIC Circular 23/2023-Cus dated 30-09-2023
The most common error on this tariff line is filing the bill of entry with standard commodity descriptions and omitting the Chapter 28 additional qualifiers required since 15 October 2023. An incomplete qualifier declaration is treated as a deficient import document under the Customs Act, 1962, exposing the consignment to detention and demurrage while corrections are processed; the qualifier fields must be populated at the time of initial filing, not as a post-assessment amendment.