Quebracho extract
Quebracho extract, vegetable tanning extract
HSN 3201 10 00 (Quebracho extract) is subject to mandatory additional qualifiers in import declarations under Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-Cus dated 30-09-2023, applicable to all commodities under Chapters 28, 29, 32, 39 and CTH 3808 with effect from 15-10-2023. No sectoral PGA licence or permit is required; the operative obligation is a declaration-level customs compliance at the bill-of-entry stage.
- Chapter 32 qualifiers from CBIC
- Import declaration from importer
- 1Ensure the bill of entry includes the mandatory additional qualifiers for Chapter 32 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers became compulsory with effect from 15-10-2023 and their absence renders the import declaration non-compliant at examination.CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
- 2Verify that the import declaration accurately describes the chemical identity and origin of the quebracho extract in the format required by the Chapter 32 qualifier regime. Non-conforming declarations are subject to reassessment, detention, and potential monetary penalty under the Customs Act, 1962.CBIC Circular 23/2023-Cus dated 30-09-2023
The most common error on this tariff line is filing a standard bill of entry without appending the Chapter 32 mandatory qualifiers, which have been compulsory since 15 October 2023. Because quebracho extract shares the qualifier obligation with all Chapter 32 commodities — including synthetic dyes and pigments — importers accustomed to treating it as a straightforward agricultural extract overlook the CBIC Circular 23/2023-Cus requirement entirely, resulting in examination-stage detention and reassessment.