Cerium oxides
Cerium oxides, inorganic rare-earth cerium compounds
HSN 2846 10 10 (Cerium oxides) 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, applicable to all import declarations for commodities under Chapter 28 with effect from 15 October 2023. No sectoral licence or permit from a product-specific regulator is required; compliance is achieved at the bill-of-entry stage through correct declaration of the prescribed qualifiers.
- Chapter 28 qualifiers from CBIC
- Import declaration from CBIC
- 1Ensure the import declaration includes all mandatory additional qualifiers specified in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus for Chapter 28 commodities. The qualifier obligation applies to every bill of entry filed on or after 15 October 2023.CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
- 2Verify that the bill of entry correctly identifies the goods as cerium oxides under CTH 2846 10 10, with the required chemical-grade or purity qualifiers as prescribed. Incorrect or incomplete qualifier entries are liable to result in bill-of-entry amendment, detention, and demurrage pending re-assessment.CBIC Circular 23/2023-Cus dated 30-09-2023
The single most common error on this tariff line is filing a bill of entry without populating the mandatory Chapter 28 qualifiers introduced by CBIC Circular 23/2023-Cus — particularly where the importer's software or broker template pre-dates the 15 October 2023 enforcement date. An incomplete qualifier field triggers a customs query at the assessment stage, stalling out-of-charge and accumulating port ground rent. Confirm that the customs broker's e-filing template has been updated to include the paragraph 4.1 and 4.2 fields before the consignment arrives at port.