Magnesium phosphate, dibasic
Dibasic magnesium phosphate, inorganic phosphate salt
HSN 2835 29 20 (Magnesium phosphate, dibasic) is subject to Central Board of Indirect Taxes and Customs (CBIC) mandatory declaration requirements under CBIC Circular 23/2023-Cus dated 30-09-2023, which mandates additional qualifiers in import declarations for all commodities under Chapter 28. Where the consignment is classified as a drug, concurrent documentation requirements under the Drugs and Cosmetics Act, 1940 apply, including import licence, registration certificate, and certificate of analysis.
- Chapter 28 qualifiers declaration from CBIC
- Registration certificate from CDSCO
- Certificate of analysis from supplier
- 1Include all 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, with effect from 15 October 2023. Failure to include the required qualifiers will result in the bill of entry being held for correction prior to out-of-charge.CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
- 2Where the consignment is imported as a drug, upload all mandatory documents in e-Sanchit before the bill of entry is assessed: consignment label (document code 0110dc), registration certificate for drugs (101dc1), import licence for drugs (9111dc), certificate of analysis for drugs (0010dc), and batch release certificate (0030dc).CBIC Circular 23/2023-Cus dated 30-09-2023 · e-Sanchit document codes 0110dc, 101dc1, 9111dc, 0010dc, 0030dc
The most common error on this tariff line is filing a Chapter 28 import declaration without the mandatory qualifiers required under CBIC Circular 23/2023-Cus — a deficiency that triggers detention at assessment regardless of whether all other documents are in order. Importers who obtain the drug-related clearances (registration certificate, import licence, certificate of analysis, batch release certificate) but overlook the Chapter 28 qualifier requirements face a separate CBIC hold that is not cured by the drug documentation already uploaded in e-Sanchit.