Other
Synthetic organic pigments and preparations based thereon
HSN 3204 17 90 (Other synthetic organic pigments and preparations) is subject to mandatory additional qualifiers in import declarations under the Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-Cus dated 30-09-2023, applicable to commodities under Chapter 32 with effect from 15 October 2023. Importers must ensure that the bill of entry declaration includes all chemical-identity qualifiers stipulated in paragraphs 4.1 and 4.2 of that Circular.
- Chapter 32 qualifiers from CBIC
- Bill of entry declaration to CBIC
- 1Include all mandatory additional qualifiers for Chapter 32 commodities in the import declaration as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers cover chemical identity and composition details and are required on every bill of entry filed on or after 15 October 2023.CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
- 2Verify that the import declaration accurately describes the specific synthetic organic pigment or preparation, including any chemically defined identity, to satisfy the Chapter 32 qualifier requirements. Non-compliant declarations are liable to be held for re-assessment or detained at customs.CBIC Circular 23/2023-Cus dated 30-09-2023
The most common error on this tariff line is filing a generic bill of entry description — "synthetic organic pigment" or "pigment preparation" — without the chemical-identity qualifiers mandated by paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. An incomplete declaration triggers re-assessment or detention even when the underlying goods are fully compliant; the qualifier requirement applies to all Chapter 32 entries, including residual "Other" sub-headings such as this one.