Of potassium
Potassium nitrate, inorganic nitrate of potassium
HSN 2834 21 00 (Potassium nitrate) is subject to Central Board of Indirect Taxes and Customs (CBIC) documentation controls, including mandatory Chapter 28 additional qualifiers in import declarations under CBIC Circular 23/2023-Cus dated 30-09-2023. Where the consignment is classified as a drug, five mandatory documents — certificate of analysis, batch release certificate, consignment label, drug registration certificate, and import licence for drugs — must be uploaded in e-Sanchit before out-of-charge.
- Certificate of analysis from supplier
- Registration certificate from CDSCO
- Import licence for drugs from CDSCO
- 1Include 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 with effect from 15 October 2023. Non-compliance with the qualifier requirement renders the bill of entry deficient and liable to detention.CBIC Circular 23/2023-Cus dated 30-09-2023, para 4.1 and 4.2
- 2Upload all five mandatory drug-related documents in e-Sanchit before filing the bill of entry where the consignment is routed as a drug: certificate of analysis (0010dc), batch release certificate (0030dc), label of consignment (0110dc), registration certificate for drugs (101dc1), and import licence for drugs (9111dc). The customs proper officer will verify these uploads prior to granting out-of-charge.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 import declaration without the Chapter 28 additional qualifiers mandated from 15 October 2023, treating potassium nitrate as a straightforward industrial chemical. Where the consignment bears a drug classification, the full set of five e-Sanchit document codes is independently required; omitting even one — most often the batch release certificate (0030dc) — triggers detention at the port of import pending rectification.