Acid black 2 (nigrosine)
Acid black 2 nigrosine, acid dye preparations
HSN 3204 12 31 (Acid black 2, nigrosine) is subject to Central Board of Indirect Taxes and Customs (CBIC) mandatory additional qualifier requirements under CBIC Circular 23/2023-Cus dated 30-09-2023, operative from 15 October 2023. All import declarations for Chapter 32 commodities must carry the stipulated qualifiers at para 4.1 and 4.2 of that Circular at the bill-of-entry stage.
- Chapter 32 qualifiers from CBIC
- Commercial invoice from exporter
- 1Ensure the import declaration for HSN 3204 12 31 carries all mandatory additional qualifiers specified in para 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers have been mandatory with effect from 15 October 2023 for all commodities under Chapter 32.CBIC Circular 23/2023-Cus dated 30-09-2023, para 4.1 and 4.2
- 2Verify that the commercial documentation — including the invoice and any technical data sheet — supports the declared qualifiers. A declaration inconsistent with the accompanying documents may attract bill-of-entry amendment, detention, or examination by the assessing officer.CBIC Circular 23/2023-Cus dated 30-09-2023
The most common error on this tariff line is filing the bill of entry without populating the Chapter 32 mandatory qualifiers introduced by CBIC Circular 23/2023-Cus, treating the product as a routine dye outside the qualifier regime. Omission of the para 4.1 and 4.2 qualifiers triggers a system-level deficiency flag, which can result in examination, detention, and demurrage accumulating at the port of import while the declaration is corrected.