Other
Other chromates, dichromates and peroxochromates
HSN 2841 50 90 (Other chromates and dichromates; peroxochromates) is subject to Central Board of Indirect Taxes and Customs (CBIC) mandatory additional-qualifier requirements in import declarations under CBIC Circular 23/2023-Cus dated 30-09-2023, effective 15 October 2023. All Chapter 28 commodity declarations must include the stipulated qualifiers at the bill-of-entry stage as set out in paragraphs 4.1 and 4.2 of that Circular.
- Chapter 28 qualifiers from CBIC
- Import declaration to CBIC
- 1Ensure the import declaration for HSN 2841 50 90 includes all mandatory additional qualifiers prescribed for Chapter 28 commodities. The qualifiers must be entered in the bill of entry in accordance with paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus, with effect from 15 October 2023.CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
- 2Verify that the declared qualifiers accurately describe the specific chromate or dichromate compound being imported before filing. Incorrect or absent qualifiers at the bill-of-entry stage expose the consignment to detention pending amendment and may attract Customs Act enforcement.CBIC Circular 23/2023-Cus dated 30-09-2023
The most common error on this tariff line is filing the bill of entry without completing the Chapter 28 mandatory qualifiers, treating them as optional descriptor fields rather than a binding declaration requirement under CBIC Circular 23/2023-Cus. A declaration submitted without the paragraph 4.1 and 4.2 qualifiers is treated as non-compliant from 15 October 2023 onwards, and the consignment is held at the port pending a corrected entry — accruing demurrage and ground rent that cannot be waived retrospectively.