Pigment oranges
Synthetic organic pigment oranges and preparations
HSN 3204 17 20 (Pigment oranges) is subject to the mandatory additional-qualifier regime 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. Import declarations must include the specified chemical qualifiers under paragraphs 4.1 and 4.2 of that Circular for all commodities falling under Chapters 28, 29, 32, 39 and CTH 3808.
- Chapter 32 qualifiers from CBIC
- Import declaration from CBIC
- 1Include all mandatory additional qualifiers in the import declaration as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023. This requirement applies to all goods under Chapters 28, 29, 32, 39 and CTH 3808, with effect from 15 October 2023.CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
- 2Verify that the import declaration for the bill of entry accurately reflects the chemical identity and specification of the pigment orange product. Declarations filed without the mandatory qualifiers are liable to be treated as incomplete, attracting detention and re-examination at the port.CBIC Circular 23/2023-Cus dated 30-09-2023
The most common error on this tariff line is filing the bill of entry with a generic product description and omitting the mandatory chemical qualifiers required under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. A declaration that does not carry the specified qualifiers is treated as non-compliant from the date of examination, and the consignment is held pending a corrected declaration — accruing demurrage and ground rent throughout the rectification period.