Other
Tungstates (wolframates), other inorganic salts
HSN 2841 80 90 (Other tungstates/wolframates) is subject to mandatory additional-qualifier declarations in the import bill of entry administered by the Central Board of Indirect Taxes and Customs (CBIC) under CBIC Circular 23/2023-Cus dated 30-09-2023. Importers of Chapter 28 commodities must include the stipulated qualifiers under paragraphs 4.1 and 4.2 of that Circular, effective 15 October 2023.
- Chapter 28 qualifiers from CBIC
- Bill of entry declaration to CBIC
- 1Include all mandatory additional qualifiers in the import declaration for this Chapter 28 commodity as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. Non-compliant declarations filed on or after 15 October 2023 are liable to customs detention at the bill-of-entry stage.CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2, effective 15-10-2023
- 2Verify that the customs broker has correctly mapped the Chapter 28 qualifier fields in the ICEGATE bill-of-entry format before submission. Omission or incorrect population of qualifier fields triggers a query from the assessing officer and delays out-of-charge.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 Chapter 28 description and no additional qualifiers, treating the CBIC circular as a downstream formality rather than a pre-filing obligation. Qualifier fields for Chapters 28, 29, 32, 39 and CTH 3808 are verified at the time of assessment; a missing qualifier does not attract a rectifiable-labelling remedy — it requires a fresh amendment to the bill of entry, causing demurrage and ground rent on perishable or time-sensitive chemical consignments.