Tungsten carbide
Tungsten carbide, inorganic carbide compounds
HSN 2849 90 20 (Tungsten carbide) is subject to mandatory additional qualifier declarations in the import entry administered by the Central Board of Indirect Taxes and Customs (CBIC) under CBIC Circular 23/2023-Cus dated 30-09-2023. With effect from 15 October 2023, all import declarations for Chapter 28 commodities must include the additional qualifiers stipulated in Paragraphs 4.1 and 4.2 of that Circular.
- Chapter 28 qualifiers from CBIC
- Import declaration from CBIC
- 1Include the 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. This requirement is operative with effect from 15 October 2023 and applies to all import entries filed at any customs station.CBIC Circular 23/2023-Cus dated 30-09-2023, Paragraphs 4.1 and 4.2
- 2Verify the completed import declaration against the qualifier checklist before bill-of-entry filing. An incomplete or absent qualifier declaration may result in a query or detention at customs examination, causing demurrage and ground rent at the port.CBIC Circular 23/2023-Cus dated 30-09-2023
The most common error on this tariff line is filing the bill of entry with standard commodity particulars and omitting the Chapter 28 additional qualifiers required under CBIC Circular 23/2023-Cus. Because the qualifier obligation applies across Chapters 28, 29, 32, 39 and CTH 3808, importers familiar with those other chapters sometimes apply a chapter-specific qualifier template that does not map correctly to Chapter 28 — generating a mismatch that triggers a customs query and delays out-of-charge.