Magnesium nitrate
Magnesium nitrate, inorganic nitrate salt
HSN 2834 29 20 (Magnesium nitrate) is subject to mandatory additional qualifier declarations 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, import declarations for Chapter 28 commodities 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
- 1Include the mandatory additional qualifiers in the import declaration for this Chapter 28 commodity as specified in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-CUS. The requirement is operative with effect from 15 October 2023; declarations filed without these qualifiers are liable to customs-level rejection at the bill of entry stage.CBIC Circular 23/2023-CUS dated 30-09-2023, paragraphs 4.1 and 4.2
- 2Verify at the pre-shipment stage that the supplier's documentation supports the qualifier values to be declared. Discrepancies between declared qualifiers and accompanying commercial documentation may trigger examination or detention of the consignment.CBIC Circular 23/2023-CUS dated 30-09-2023
The most common error on this tariff line is filing the bill of entry with a standard commodity description and omitting the Chapter 28 additional qualifiers mandated from 15 October 2023. CBIC's verification at the facilitated-bill stage specifically checks whether the qualifier fields required under paragraphs 4.1 and 4.2 are populated; an incomplete declaration is not treated as a minor deficiency but as a non-compliant entry, attracting examination and potential demurrage while the importer reconstructs supplier data.