Other
Salts of oxometallic or peroxometallic acids, other
HSN 2841 69 00 (Other salts of oxometallic or peroxometallic acids) 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, operative from 15 October 2023. The qualifiers, prescribed under Paragraphs 4.1 and 4.2 of the Circular, apply to all commodities under Chapter 28 and must be captured correctly at the bill-of-entry stage.
- Chapter 28 qualifiers from CBIC
- Import declaration from CBIC
- 1Ensure the import declaration for HSN 2841 69 00 includes the mandatory additional qualifiers prescribed under 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.CBIC Circular 23/2023-CUS dated 30-09-2023, Paragraphs 4.1 and 4.2
- 2File the bill of entry with the qualifier fields fully populated before seeking out-of-charge. Incomplete or absent qualifiers on Chapter 28 entries attract CBIC scrutiny and may result in detention of the consignment pending correction.CBIC Circular 23/2023-CUS dated 30-09-2023
The most common error on this tariff line is filing the bill of entry without populating the Chapter 28 mandatory qualifier fields, treating them as optional supplementary information. CBIC Circular 23/2023-CUS makes these qualifiers a hard requirement at the declaration stage — not a post-clearance rectifiable defect — so an incomplete declaration can result in consignment detention and demurrage accruing until the bill of entry is amended and re-assessed.