Pigment blacks
Synthetic organic pigment blacks and preparations
HSN 3204 17 80 (Pigment blacks) 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 requirement applies to all commodities under Chapter 32 and mandates that importers include specified chemical qualifiers at the bill-of-entry stage with effect from 15 October 2023.
- Chapter 32 qualifiers from CBIC
- Import declaration to CBIC
- 1Ensure the import declaration for HSN 3204 17 80 includes the mandatory additional qualifiers for Chapter 32 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. Non-compliant declarations filed on or after 15 October 2023 are liable to detention and re-examination by the proper officer.CBIC Circular 23/2023-Cus dated 30-09-2023, para 4.1 and 4.2
- 2Verify that the chemical identity descriptors for the pigment black preparation — including any relevant chemical composition, CAS reference, or trade-name qualifier required under paragraphs 4.1 and 4.2 — are accurately declared at the bill-of-entry stage and consistent with the commercial invoice and technical data sheet.CBIC Circular 23/2023-Cus dated 30-09-2023, para 4.1 and 4.2
The single most common failure on this tariff line is submitting a bill of entry that names only the broad product class — 'pigment black' — without the specific chemical qualifiers required under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. An incomplete qualifier declaration triggers a query or re-examination even when the substantive product is unobjectionable, causing consignment detention and demurrage while corrected documentation is resubmitted. Align the import declaration with the supplier's technical data sheet before filing.