Toluidine red
Toluidine red pigment and preparations based thereon
HSN 3204 17 31 (Toluidine red) is subject to mandatory additional qualifier declarations in the import bill of entry under Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-Cus dated 30-09-2023, operative from 15 October 2023. The circular requires specific technical qualifiers at the item level for all commodities under Chapter 32, including synthetic organic pigments and their preparations.
- Chapter 32 qualifiers from CBIC
- Technical declaration from importer
- 1Ensure the import declaration for HSN 3204 17 31 includes all mandatory additional qualifiers as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023. These qualifiers are required at the item level in the bill of entry for Chapter 32 commodities with effect from 15 October 2023.CBIC Circular 23/2023-Cus dated 30-09-2023, paras 4.1 and 4.2
- 2Verify that the technical description in the bill of entry accurately reflects the chemical identity and preparation basis of the toluidine red pigment. Incomplete or inaccurate qualifier information may result in consignment detention pending clarification by the proper officer.CBIC Circular 23/2023-Cus dated 30-09-2023, paras 4.1 and 4.2
The most frequent error on this tariff line is filing the bill of entry with a generic product description and omitting the Chapter 32 mandatory qualifiers required under CBIC Circular 23/2023-Cus. Because the qualifier obligation applies across Chapters 28, 29, 32, 39 and CTH 3808, importers accustomed to chemicals under other chapters sometimes assume compliance from a prior shipment's template; each bill of entry must independently satisfy paragraphs 4.1 and 4.2, and a deficient declaration risks detention and re-assessment.