Peroxosulphates (persulphates)
Peroxosulphates (persulphates), inorganic sulphate compounds
HSN 2833 40 00 (Peroxosulphates / persulphates) is subject to mandatory additional qualifiers in the import declaration administered by the Central Board of Indirect Taxes and Customs (CBIC) under CBIC Circular 23/2023-Cus dated 30-09-2023. The qualifier requirement, operative from 15 October 2023, applies to all Chapter 28 commodity imports and must be satisfied at the bill-of-entry stage before out-of-charge.
- Chapter 28 qualifiers from CBIC
- Import declaration from CBIC
- 1Include the mandatory additional qualifiers in the import declaration for this Chapter 28 commodity as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. The qualifier regime is operative with effect from 15 October 2023 and applies to all consignments declared under HSN 2833 40 00.CBIC Circular 23/2023-Cus dated 30-09-2023, Para 4.1 and 4.2
- 2Upload the completed import declaration with the Chapter 28 qualifiers in e-Sanchit before filing the bill of entry. The proper officer will verify qualifier compliance before granting out-of-charge; a declaration that omits the required qualifiers is liable to detention pending amendment.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 persulphates as a routine industrial chemical outside the qualifier regime. CBIC Circular 23/2023-Cus extends the requirement to all Chapter 28 commodities without sub-heading carve-outs, and an incomplete qualifier field triggers a mismatch at the system level — resulting in consignment hold, demurrage, and ground rent accumulating at port until the declaration is amended and re-verified.