Other
Synthetic organic pigments and preparations based thereon
HSN 3204 17 19 (Other synthetic organic pigments and preparations) 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. The qualifier requirements under Paragraphs 4.1 and 4.2 of that Circular apply to all commodities under Chapter 32 with effect from 15 October 2023.
- Chapter 32 qualifiers from CBIC
- Import declaration from CBIC
- 1Ensure the import declaration for HSN 3204 17 19 includes all mandatory additional qualifiers stipulated in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. The requirement applies to commodities under Chapters 28, 29, 32, 39 and CTH 3808 with effect from 15 October 2023; a declaration filed without the required qualifiers is liable to detention at the bill-of-entry stage.CBIC Circular 23/2023-Cus dated 30-09-2023, Paragraphs 4.1 and 4.2
- 2Review the specific qualifier fields mandated for Chapter 32 pigment preparations before each shipment, as the qualifiers are commodity-specific and must accurately describe the synthetic organic pigment type and preparation basis. Inaccurate or incomplete qualifier entries attract misdeclaration liability under the Customs Act, 1962.CBIC Circular 23/2023-Cus dated 30-09-2023, Paragraphs 4.1 and 4.2
The most common error on this tariff line is filing a standard bill of entry without the Chapter 32 additional qualifiers introduced by CBIC Circular 23/2023-Cus, either because the importer is unaware of the 15 October 2023 effective date or because the customs broker's template has not been updated. A declaration deficient in the mandatory qualifiers is treated as incomplete at the assessment stage, triggering detention and potential misdeclaration proceedings under the Customs Act, 1962 — not merely a rectifiable clerical lapse.