Magnesium phosphate, monobasic
Magnesium phosphate monobasic, inorganic phosphate salt
HSN 2835 29 10 (Magnesium phosphate, monobasic) is subject to Central Board of Indirect Taxes and Customs (CBIC) documentary controls under the drug-import verification regime, requiring a registration certificate and import licence for drugs uploaded in e-Sanchit before out-of-charge. CBIC Circular 23/2023-Cus dated 30-09-2023 mandates additional Chapter 28 qualifiers in the import declaration with effect from 15 October 2023.
- Registration certificate (drugs) from CBIC
- Import licence for drugs from CBIC
- Certificate of analysis from supplier
- 1Upload all five mandatory documents in e-Sanchit before filing the bill of entry: certificate of analysis — drug (0010dc), batch release certificate (0030dc), label of consignment (0110dc), registration certificate for drugs (101dc1), and import licence for drugs (9111dc). The proper officer will verify these are present before granting out-of-charge.CBIC drug-import document verification regime · document codes 0010dc, 0030dc, 0110dc, 101dc1, 9111dc
- 2Include the mandatory additional qualifiers in the import declaration for Chapter 28 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers have been compulsory with effect from 15 October 2023; declarations filed without them are non-compliant and liable to hold at customs.CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
The most common error on this tariff line is filing the bill of entry with only the commercial documents — invoice, packing list, and bill of lading — while omitting the drug-specific e-Sanchit uploads. All five document codes (0010dc, 0030dc, 0110dc, 101dc1, 9111dc) must be live in e-Sanchit before the bill of entry is filed; a PGA-facilitated bill that bypasses the NOC queue does not waive the document-upload requirement, and the proper officer is instructed to verify each code independently before granting out-of-charge.