Magnesium tungstate
Magnesium tungstate, inorganic tungstate salt
HSN 2841 80 20 (Magnesium tungstate) is subject to mandatory additional qualifiers in the import declaration under the Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-Cus dated 30-09-2023, operative from 15 October 2023. The circular requires Chapter 28 commodities to comply with the specific declaration parameters set out in paragraphs 4.1 and 4.2.
- Chapter 28 qualifiers from CBIC
- Import declaration from CBIC
- 1Ensure the import declaration for magnesium tungstate includes all mandatory additional qualifiers stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifier requirements apply to all commodities under Chapter 28 with effect from 15 October 2023.CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
- 2Verify the bill of entry is filed with complete and accurate qualifier data before submission to customs. Incomplete or absent qualifiers on a Chapter 28 commodity may result in consignment detention pending rectification.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 mandatory declaration qualifiers required under CBIC Circular 23/2023-Cus paragraphs 4.1 and 4.2. Absent qualifiers trigger a customs query or detention for amendment — a rectifiable defect, but one that accrues demurrage and ground rent while the declaration is held. Ensure the exporter's commercial invoice and packing list carry the qualifier-level specificity required before the bill of entry is filed.