Carbon blacks
Carbon blacks, industrial carbon pigment
HSN 2803 00 10 (Carbon blacks) is subject to mandatory additional qualifier declarations in the import bill of entry under Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-Cus dated 30-09-2023, operative from 15 October 2023. The qualifier requirements under Paragraphs 4.1 and 4.2 of that Circular apply to all commodities under Chapter 28, and non-compliance at the bill-of-entry stage attracts detention and out-of-charge denial.
- Chapter 28 qualifiers from CBIC
- Commercial invoice from exporter
- 1Ensure the import declaration includes all mandatory additional qualifiers for Chapter 28 commodities as stipulated in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. This obligation has been operative from 15 October 2023 and applies at the bill-of-entry stage.CBIC Circular 23/2023-Cus dated 30-09-2023, Paragraphs 4.1 and 4.2
- 2Verify that the commercial documentation — including the supplier's invoice and any technical data sheet — reflects the qualifying parameters required under the Circular so that the bill of entry qualifiers can be populated accurately and consistently.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 qualifiers, treating carbon blacks as a straightforward industrial input with no declaration overhead. CBIC Circular 23/2023-Cus makes the qualifier fields obligatory, not advisory; a declaration filed without the stipulated qualifiers is treated as deficient, and customs may withhold out-of-charge until a corrected declaration is submitted, generating demurrage and ground rent.