Natural indigo
Natural indigo, vegetable-origin colouring matter
HSN 3203 00 40 (Natural indigo) is subject to mandatory additional qualifiers in import declarations administered by the Central Board of Indirect Taxes and Customs (CBIC) under CBIC Circular 23/2023-Cus dated 30-09-2023, operative from 15 October 2023. All import declarations for commodities under Chapter 32 must include the stipulated qualifiers at the bill-of-entry stage as set out in paragraphs 4.1 and 4.2 of that Circular.
- Chapter 32 qualifiers from CBIC
- Bill of entry declaration to CBIC
- 1At the time of filing the bill of entry, include all mandatory additional qualifiers for Chapter 32 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers have been mandatory with effect from 15 October 2023 and their absence renders the import declaration non-compliant.CBIC Circular 23/2023-Cus dated 30-09-2023, paras 4.1 and 4.2
- 2Verify that the import declaration accurately describes the colouring matter as natural indigo (vegetable origin) and not a synthetic or chemically-defined substitute, as the qualifier regime under Chapter 32 is commodity-specific and an incorrect description may attract misdeclaration proceedings 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 qualifiers introduced by CBIC Circular 23/2023-Cus, treating them as administrative formalities rather than compliance conditions. An import declaration lodged without the stipulated qualifiers is flagged for examination and can result in consignment detention and demurrage pending rectification; re-submission after goods arrival does not cure the initial non-compliance.