Other
Synthetic organic pigments and preparations based thereon
HSN 3204 17 59 (Other synthetic organic pigments and preparations) is subject to mandatory additional qualifier declarations in the import declaration, 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
- 1At the time of filing the bill of entry, include all mandatory additional qualifiers in the import declaration as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. This requirement applies to all commodities 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 qualifier declarations accurately describe the chemical identity and composition of the synthetic organic pigment being imported. Incomplete or inaccurate qualifier fields at the bill-of-entry stage may result in consignment detention pending customs verification.CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
The most common error on this tariff line is treating the Chapter 32 qualifier requirement as a labelling formality rather than a substantive declaration obligation. CBIC Circular 23/2023-Cus mandates specific chemical-identity qualifiers at the line level of the import declaration; a bill of entry filed without the requisite paragraphs 4.1 and 4.2 qualifiers is non-compliant from lodgement date, and the consequent customs query — or outright detention — cannot be cured by a post-filing amendment at most ports without a formal reassessment.