Ammonium alum
Ammonium alum, an inorganic alum salt
HSN 2833 30 10 (Ammonium alum) 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 with effect from 15 October 2023. Importers must furnish the Chapter 28 mandatory qualifiers at the bill-of-entry stage as stipulated in paragraphs 4.1 and 4.2 of that Circular.
- Chapter 28 qualifiers from CBIC
- Import declaration to CBIC
- 1At the time of filing the bill of entry, furnish all mandatory additional qualifiers for Chapter 28 commodities as prescribed in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers must appear in the import declaration for ammonium alum falling under CTH 2833 30 10.CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2, effective 15-10-2023
- 2Verify that the importer's internal documentation — including supplier invoices, certificates of analysis, and country-of-origin certificates — accurately reflects the qualifier values declared at the bill of entry. Inconsistency between uploaded documents and declared qualifiers triggers reassessment and potential detention.CBIC Circular 23/2023-Cus dated 30-09-2023
The most common error on this tariff line is filing the bill of entry without completing the Chapter 28 mandatory qualifiers introduced by CBIC Circular 23/2023-Cus — treating ammonium alum as a routine inorganic salt that passes through on a standard declaration. The qualifier requirement has applied since 15 October 2023 and an incomplete declaration causes out-of-charge to be withheld pending reassessment, accruing demurrage and ground rent at the port.