Other
Synthetic organic pigments and preparations based thereon
HSN 3204 17 69 (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, operative from 15 October 2023. Declarations must include the chemical qualifiers stipulated in paragraphs 4.1 and 4.2 of that Circular for commodities under Chapters 28, 29, 32, 39 and CTH 3808.
- Chapter 32 qualifiers from CBIC
- Import declaration from CBIC
- 1Ensure the import declaration for HSN 3204 17 69 includes all mandatory additional qualifiers for Chapter 32 commodities as specified in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. Declarations filed without these qualifiers are liable to rejection or detention at the bill-of-entry stage with effect from 15 October 2023.CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
- 2Verify that the commodity description in the bill of entry reflects the specific synthetic organic pigment or preparation being imported, consistent with the qualifier requirements for Chapters 28, 29, 32, 39 and CTH 3808 under the same Circular. Generic or incomplete descriptions will not satisfy the mandatory-qualifier obligation.CBIC Circular 23/2023-Cus dated 30-09-2023, paragraph 4.1 and 4.2
The most common error on this tariff line is filing a bill of entry with a generic product description for 'other synthetic organic pigments' without the additional chemical qualifiers mandated by CBIC Circular 23/2023-Cus. The qualifier requirement applies across the entire Chapter 32 range from 15 October 2023; a non-compliant declaration triggers reassessment, detention, and demurrage while the deficiency is rectified — there is no grace window once the bill is filed.