Aluminium bicarbonate
Aluminium bicarbonate, inorganic carbonate salt
HSN 2836 99 30 (Aluminium bicarbonate) is subject to mandatory additional qualifiers in import declarations administered by the Central Board of Indirect Taxes and Customs (CBIC) under CBIC Circular 23/2023-Cus dated 30-09-2023. The requirement applies to all commodities under Chapter 28 with effect from 15 October 2023, and non-compliant declarations are liable to detention at the bill-of-entry stage.
- Chapter 28 qualifiers from CBIC
- Import declaration to CBIC
- 1Include all mandatory additional qualifiers in the import declaration for aluminium bicarbonate as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers are compulsory for all Chapter 28 commodities with effect from 15 October 2023; a declaration filed without them will not be accepted for out-of-charge.CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
- 2Verify at the pre-shipment stage that commercial invoices and product documentation reflect the qualifier information required under the circular, so that the bill of entry can be filed without amendment. Post-filing corrections to qualifier fields attract delay and potential demurrage at port.CBIC Circular 23/2023-Cus dated 30-09-2023
The most common error on this tariff line is filing the bill of entry with a generic chemical description and omitting the Chapter 28 mandatory qualifiers required under CBIC Circular 23/2023-Cus. The qualifier fields — covering parameters specified in paragraphs 4.1 and 4.2 — must be populated at the time of filing, not as a post-assessment amendment; late correction results in consignment detention, accumulating demurrage, and potential ground rent liability.