Sodium nitroprusside (sodium nitroferricyanide)
Sodium nitroprusside, a complex cyanide compound
HSN 2837 20 50 (Sodium nitroprusside) is subject to mandatory additional qualifiers in import declarations under CBIC Circular 23/2023-Cus dated 30-09-2023, operative with effect from 15 October 2023 for all commodities under Chapter 28. The Central Board of Indirect Taxes and Customs (CBIC) requires importers to furnish the qualifiers stipulated in Paragraphs 4.1 and 4.2 of that Circular at the bill-of-entry stage.
- Chapter 28 qualifiers from CBIC
- Bill of entry declaration to CBIC
- 1At the time of filing the bill of entry, furnish the mandatory additional qualifiers for Chapter 28 commodities as stipulated in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers became compulsory with effect from 15 October 2023 and non-compliance triggers mis-declaration risk at the time of assessment.CBIC Circular 23/2023-Cus dated 30-09-2023, Paragraphs 4.1 and 4.2
- 2Confirm that the import declaration accurately identifies the compound as sodium nitroprusside (sodium nitroferricyanide) under CTH 2837 20 50 and that all qualifier fields required for complex cyanides under Chapter 28 are populated before the bill of entry is assessed.CBIC Circular 23/2023-Cus dated 30-09-2023
The most common error on this tariff line is filing a bill of entry without the Chapter 28 mandatory qualifiers on the assumption that sodium nitroprusside is a low-volume specialty chemical unlikely to attract scrutiny. CBIC Circular 23/2023-Cus is uniform across all Chapter 28 headings irrespective of quantity or value; an incomplete qualifier field is treated as a mis-declaration and can attract a penalty under the Customs Act, 1962 and delay out-of-charge pending re-assessment.