Magnesium phosphate, tribasic

Tribasic magnesium phosphate, inorganic phosphate salt

CBIC CLEARANCE

HSN 2835 29 30 (Magnesium phosphate, tribasic) is subject to Central Board of Indirect Taxes and Customs (CBIC) mandatory additional-qualifier requirements under CBIC Circular 23/2023-Cus dated 30-09-2023, applicable to all Chapter 28 commodities with effect from 15 October 2023. Where the substance is imported as a drug or pharmaceutical input, five mandatory documents — including a registration certificate and import licence for drugs — must be uploaded in e-Sanchit before out-of-charge is granted.

What this is

HSN code

2835 29 30

Chapter

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

Primary regulator

CBIC · CBIC Circular 23/2023-Cus dated 30-09-2023 (Chapter 28 mandatory qualifiers)

Customs documentation

Registration certificate (drugs) from CDSCO
Import licence for drugs from CDSCO
Certificate of analysis from supplier

Compliance steps

1
Include all mandatory additional qualifiers in the import declaration as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus for Chapter 28 commodities. This requirement applies to every bill of entry filed on or after 15 October 2023, regardless of end-use.
CBIC Circular 23/2023-Cus dated 30-09-2023, Para 4.1 and 4.2
2
Where the consignment is classified as a drug or pharmaceutical input, upload in e-Sanchit before out-of-charge: Certificate of Analysis — Drug (document code 0010dc), Batch Release Certificate (document code 0030dc), Label of Consignment (document code 0110dc), Registration Certificate for Drugs (document code 101dc1), and Import Licence for Drugs (document code 9111dc).
CBIC Circular 23/2023-Cus dated 30-09-2023 · e-Sanchit document codes 0010dc, 0030dc, 0110dc, 101dc1, 9111dc

A word of counsel

The most common error on this tariff line is filing the Chapter 28 bill of entry without the mandatory additional qualifiers prescribed under CBIC Circular 23/2023-Cus — an omission that triggers a mismatch at the system level and detains the consignment for officer review, accruing demurrage and ground rent. Importers sourcing tribasic magnesium phosphate for a non-pharmaceutical end-use should note that the qualifier obligation applies to all Chapter 28 entries, not only to drug-classified consignments.

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Frequently asked

Does HSN 2835 29 30 require BIS certification?

No, tribasic magnesium phosphate is not covered by any BIS Quality Control Order. The operative requirement is compliance with CBIC Circular 23/2023-Cus mandatory additional qualifiers for Chapter 28 declarations, plus the drug-documentation set in e-Sanchit where the substance is imported as a pharmaceutical input.

Which e-Sanchit document codes are mandatory when this substance is imported as a drug?

Five document codes are required: Certificate of Analysis — Drug (0010dc), Batch Release Certificate (0030dc), Label of Consignment (0110dc), Registration Certificate for Drugs (101dc1), and Import Licence for Drugs (9111dc) — all must be uploaded before out-of-charge.

Does the Chapter 28 qualifier obligation under CBIC Circular 23/2023-Cus apply even when tribasic magnesium phosphate is imported for industrial rather than pharmaceutical use?

Yes. CBIC Circular 23/2023-Cus applies to all commodities under Chapter 28 without an end-use carve-out; the mandatory additional qualifiers in paragraphs 4.1 and 4.2 are required on every import declaration for this tariff line with effect from 15 October 2023.

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