Bichromates and dichromates
Bichromates and dichromates, chromium salt compounds
HSN 2842 90 20 (Bichromates and dichromates) is subject to mandatory additional qualifier declarations in the import entry under CBIC Circular 23/2023-Cus dated 30-09-2023, operative from 15 October 2023. The Central Board of Indirect Taxes and Customs (CBIC) requires importers to furnish Chapter 28 qualifiers under Paragraphs 4.1 and 4.2 of that Circular at the bill-of-entry stage.
- Chapter 28 qualifiers from CBIC
- Import declaration from CBIC
- 1Furnish the mandatory additional qualifiers for Chapter 28 commodities in the import declaration at the bill-of-entry stage, as stipulated in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. This requirement applies with effect from 15 October 2023 and non-compliance may result in consignment detention pending rectification.CBIC Circular 23/2023-Cus dated 30-09-2023, Paragraphs 4.1 and 4.2
- 2Verify that the qualifier fields are accurately completed with the specific chemical identity, grade, and composition details of the bichromate or dichromate being imported. Incomplete or generic qualifier entries are treated as deficient import declarations and may trigger examination or hold at customs.CBIC Circular 23/2023-Cus dated 30-09-2023, Paragraphs 4.1 and 4.2
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 descriptors rather than binding declaration requirements. CBIC Circular 23/2023-Cus applies to all commodities under Chapters 28, 29, 32, 39 and CTH 3808; a deficient entry is not self-correcting at out-of-charge and will result in detention until the qualifiers are furnished, accruing demurrage and ground rent.