Other
Other cerium compounds (inorganic or organic)
HSN 2846 10 90 (Other cerium compounds) is subject to mandatory additional qualifiers in import declarations administered by the Central Board of Indirect Taxes and Customs (CBIC) under CBIC Circular 23/2023-CUS dated 30-09-2023. The qualifier requirement applies to all commodities under Chapters 28, 29, 32, 39 and CTH 3808 with effect from 15 October 2023, and compliance is verified at the bill-of-entry stage.
- Chapter 28 qualifiers from CBIC
- Import declaration to CBIC
- 1Include all mandatory additional qualifiers in the import declaration for this consignment as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-CUS. The qualifier obligation applies to commodities under Chapter 28 and became operative with effect from 15 October 2023.CBIC Circular 23/2023-CUS dated 30-09-2023, paragraphs 4.1 and 4.2
- 2Ensure the bill of entry filed at customs reflects the correct technical descriptors required under the Chapter 28 qualifier regime. Incomplete or missing qualifiers may result in the bill of entry being queried or the consignment detained 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 generic product descriptions and omitting the technical qualifiers mandated under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-CUS. A deficient declaration does not fail silently — the proper officer is required to query the entry before out-of-charge, resulting in detention, accumulating demurrage, and ground rent at the port of import.