Lithium carbonates
Lithium carbonates for pharmaceutical or industrial use
HSN 2836 91 00 (Lithium carbonates) is subject to Central Board of Indirect Taxes and Customs (CBIC) mandatory additional-qualifier declarations for Chapter 28 commodities under CBIC Circular 23/2023-Cus dated 30-09-2023, operative with effect from 15 October 2023. Where the imported lithium carbonate is classified as a drug, five additional CDSCO-linked documents — including a registration certificate and import licence for drugs — must be uploaded in e-Sanchit before customs out-of-charge.
- Certificate of analysis from supplier
- Registration certificate from CDSCO
- Import licence for drugs from CDSCO
- 1Include all mandatory additional qualifiers in the import declaration for this Chapter 28 commodity as stipulated in Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers are required at the bill-of-entry stage with effect from 15 October 2023 and non-compliance results in out-of-charge being withheld.CBIC Circular 23/2023-Cus dated 30-09-2023, Para 4.1 and 4.2
- 2Where the lithium carbonate consignment is imported as a drug, upload the following documents in e-Sanchit before filing the bill of entry: 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
The most common error on this tariff line is filing the bill of entry for lithium carbonate without the Chapter 28 mandatory qualifiers, on the assumption that the commodity is a straightforward industrial chemical requiring no additional declaration. CBIC Circular 23/2023-Cus makes the qualifier fields mandatory for all Chapter 28 entries regardless of end-use; a deficient declaration triggers customs examination and detention pending amendment, accruing demurrage and ground rent. Where the same consignment is also classifiable as a drug, the full five-document drug-regime upload in e-Sanchit is a separate and independent requirement.