Sodium tungstate
Sodium tungstate, tungstates (wolframates)
HSN 2841 80 10 (Sodium tungstate) is subject to Central Board of Indirect Taxes and Customs (CBIC) mandatory additional qualifier requirements under CBIC Circular 23/2023-Cus dated 30-09-2023, operative from 15 October 2023. Import declarations for Chapter 28 commodities must include the specific chemical qualifiers stipulated in Paragraphs 4.1 and 4.2 of that Circular.
- Chapter 28 qualifiers from CBIC
- Bill of entry declaration to CBIC
- 1At the time of filing the bill of entry, include all mandatory additional qualifiers for Chapter 28 commodities as specified in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. Declarations filed without the requisite qualifiers are liable to be treated as incomplete entries, causing consignment detention.CBIC Circular 23/2023-Cus dated 30-09-2023, Paragraphs 4.1 and 4.2, effective 15-10-2023
- 2Ensure the chemical description on the import declaration accurately identifies the compound as sodium tungstate, consistent with the Chapter 28 qualifier framework. Mismatches between the declared qualifier and the actual compound attract scrutiny and may trigger re-examination or assessment revision.CBIC Circular 23/2023-Cus dated 30-09-2023, Chapter 28 qualifier mandate
The most common error on this tariff line is submitting a bill of entry with a generic Chapter 28 chemical description and omitting the compound-specific qualifiers required under CBIC Circular 23/2023-Cus. The qualifier mandate is not a post-clearance rectification option — an incomplete declaration at the time of filing triggers the proper officer's authority to detain the consignment, and ground rent and demurrage begin accruing immediately at the port of import.