Azoic coupling component 2 (naphthol AS)
Azoic coupling component 2, naphthol AS dye intermediate
HSN 3204 19 11 (Azoic coupling component 2, naphthol AS) is subject to mandatory additional chemical qualifiers in the import declaration, as administered by the Central Board of Indirect Taxes and Customs (CBIC) under Circular 23/2023-Cus dated 30-09-2023. The qualifier requirement applies to all Chapter 32 synthetic organic colouring matter at the bill-of-entry stage with effect from 15 October 2023.
- Chapter 32 qualifiers from CBIC
- Import declaration from importer
- 1Ensure the import declaration includes all mandatory additional qualifiers for Chapter 32 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. The qualifier requirement has been operative with effect from 15 October 2023 and applies at the bill-of-entry stage.CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
- 2Verify that the chemical identity particulars entered in the import declaration — including CAS number, chemical name, and composition details where applicable — are consistent with the qualifier fields prescribed for Chapter 32 under the same circular. Incomplete or inconsistent entries attract hold and re-examination by the proper officer.CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
The most common error on this tariff line is filing the bill of entry with the product description and HSN alone, without populating the additional chemical qualifier fields mandated for Chapters 28, 29, 32, 39 and CTH 3808 under CBIC Circular 23/2023-Cus. A declaration lacking the prescribed qualifiers is flagged for examination and detains the consignment until corrected; demurrage and ground rent accrue from the date of arrival regardless of whether the deficiency is later treated as rectifiable.