Gallotannic acid (tannin, digallic acid)
Gallotannic acid, tannin and digallic acid derivatives
HSN 3201 90 30 (Gallotannic acid, tannin, digallic acid) is subject to Central Board of Indirect Taxes and Customs (CBIC) mandatory additional qualifier requirements at the bill-of-entry stage under CBIC Circular 23/2023-Cus dated 30-09-2023. As a Chapter 32 commodity, import declarations must include the additional qualifiers stipulated in paragraphs 4.1 and 4.2 of that circular, operative from 15 October 2023.
- Chapter 32 qualifiers from CBIC
- Bill of entry declaration to CBIC
- 1Include all mandatory additional qualifiers in the import declaration as prescribed under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. This requirement applies to all commodities under Chapters 28, 29, 32, 39 and CTH 3808, and has been operative from 15 October 2023.CBIC Circular 23/2023-Cus dated 30-09-2023, paras 4.1 and 4.2
- 2Verify that the bill of entry accurately reflects the chemical identity of the product — gallotannic acid (tannin or digallic acid) — at the 8-digit CTH level. Incorrect or incomplete qualifier declarations may attract customs examination, consignment detention, and 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 the bill of entry without the Chapter 32 mandatory additional qualifiers introduced by CBIC Circular 23/2023-Cus, treating the declaration as a standard chemical import. A declaration missing the qualifiers stipulated in paragraphs 4.1 and 4.2 will be flagged at the first examination stage, resulting in consignment detention and demurrage while a revised declaration is filed.