Calcium hypophosphite

Calcium hypophosphite, inorganic phosphinate salt

CBIC CLEARANCE

HSN 2835 10 10 (Calcium hypophosphite) is subject to mandatory additional qualifiers in import 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, all import declarations for Chapter 28 commodities must include the additional qualifiers stipulated in paragraphs 4.1 and 4.2 of that Circular.

What this is

HSN code

2835 10 10

Chapter

28 · Inorganic chemicals; organic or inorganic compounds of precious metals

Primary regulator

CBIC · CBIC Circular 23/2023-Cus, Chapter 28 mandatory qualifiers

Customs documentation

Chapter 28 qualifiers from CBIC
Bill of entry declaration to CBIC

Compliance steps

1
Ensure the import declaration for calcium hypophosphite includes all mandatory additional qualifiers as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers are compulsory for all Chapter 28 commodities with effect from 15 October 2023.
CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
2
File the bill of entry with the qualifier data correctly populated before seeking out-of-charge. Incomplete or missing qualifiers on Chapter 28 declarations are grounds for detention of the consignment pending amendment at the port of import.
CBIC Circular 23/2023-Cus dated 30-09-2023

A word of counsel

The most common error on this tariff line is filing the bill of entry without the Chapter 28 additional qualifiers, treating them as optional supplementary information rather than mandatory declaration fields. CBIC Circular 23/2023-Cus makes the qualifiers under paragraphs 4.1 and 4.2 compulsory from 15 October 2023, and a deficient declaration is not correctable at out-of-charge without a formal amendment, which attracts demurrage and ground rent during the pendency of the correction.

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Frequently asked

Does HSN 2835 10 10 require BIS certification?

No, no BIS Quality Control Order covers calcium hypophosphite or this phosphinate product family. Import is governed by CBIC Circular 23/2023-Cus, which mandates additional qualifiers in the import declaration for all Chapter 28 commodities with effect from 15 October 2023.

What are the mandatory additional qualifiers required under CBIC Circular 23/2023-Cus for Chapter 28 imports?

Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023 specify the qualifier fields; importers should obtain the full Circular text from CBIC and populate every stipulated field in the bill of entry before filing.

Does the mandatory-qualifier requirement apply to all quantities and all origins of calcium hypophosphite?

Yes. CBIC Circular 23/2023-Cus applies to all import declarations for commodities under Chapter 28 without carve-out by origin, quantity, or end-use; the obligation attaches at the bill-of-entry stage regardless of the shipment value.

Last verified against gazette notifications: 2026-05-16. Source: CBIC / Indian Customs CUSDATA.