Magnesium hypophosphite

Magnesium hypophosphite, phosphinate inorganic chemical

CBIC CLEARANCE

HSN 2835 10 20 (Magnesium hypophosphite) 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 applies to all commodities under Chapter 28 with effect from 15 October 2023 and must be satisfied at the bill-of-entry stage.

What this is

HSN code

2835 10 20

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
Import declaration from CBIC

Compliance steps

1
Ensure the import declaration for HSN 2835 10 20 includes all mandatory additional qualifiers stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023. These qualifiers are required for all Chapter 28 commodities with effect from 15 October 2023.
CBIC Circular 23/2023-Cus dated 30-09-2023, para 4.1 and 4.2
2
Upload the completed import declaration with Chapter 28 qualifiers in e-Sanchit before filing the bill of entry. Non-compliance with the qualifier requirement renders the declaration deficient and is grounds for detention pending rectification.
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 with the standard commodity description but without the Chapter 28-specific mandatory qualifiers required under CBIC Circular 23/2023-Cus. A declaration deficient in qualifiers is not treated as a minor clerical omission — it is flagged as a non-compliant import declaration, exposing the consignment to detention and demurrage pending amendment.

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Frequently asked

Does HSN 2835 10 20 require BIS certification?

No, magnesium hypophosphite is not covered by any BIS Quality Control Order. The operative requirement at the bill-of-entry stage is the mandatory additional qualifier declaration under Chapter 28, administered by the Central Board of Indirect Taxes and Customs per CBIC Circular 23/2023-Cus.

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

The specific qualifier fields are stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023; importers should review those paragraphs directly to confirm each required field is populated in the import declaration before filing.

From what date do the Chapter 28 mandatory qualifiers apply, and are there any exemptions?

The qualifier requirement took effect from 15 October 2023 and applies to all commodities under Chapter 28, including HSN 2835 10 20; no categorical exemptions are recorded in the applicable circular.

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