Other
Other synthetic or inorganic tanning preparations
HSN 3202 90 90 (Other tanning preparations) is subject to the Central Board of Indirect Taxes and Customs (CBIC) mandatory additional-qualifier regime under CBIC Circular 23/2023-Cus dated 30-09-2023, which requires importers to declare specific chemical identifiers at the bill-of-entry stage for all commodities under Chapters 28, 29, 32, 39 and CTH 3808. No sectoral Partner Government Agency licence or permit applies; compliance turns entirely on the accuracy and completeness of the customs declaration.
- Chapter 32 qualifiers from CBIC
- Commercial invoice from exporter
- 1At the bill-of-entry stage, include all mandatory additional qualifiers for Chapter 32 commodities as prescribed in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. The requirement is operative with effect from 15 October 2023; declarations filed without the prescribed qualifiers are liable to be treated as incomplete and may result in consignment detention.CBIC Circular 23/2023-Cus dated 30-09-2023, paras 4.1 and 4.2, effective 15-10-2023
- 2Ensure the commercial invoice and packing documentation from the foreign supplier contain the chemical or product-specific identifiers required under the qualifier regime, so that the bill-of-entry declaration can be populated accurately and verified against the shipping documents.CBIC Circular 23/2023-Cus dated 30-09-2023, paras 4.1 and 4.2
The most common error on this tariff line is filing the bill of entry with generic product descriptions — 'tanning preparation' or 'syntans' — without the chemical or product-specific qualifiers that CBIC Circular 23/2023-Cus requires for Chapter 32. A declaration that meets the tariff classification test but omits the mandatory qualifiers is treated as a deficient declaration; the consignment is detained pending amendment, attracting demurrage and ground rent from the date of discharge.