Azoic coupling component 4 (naphthol As-BO)

Azoic coupling component 4, naphthol As-BO dye intermediate

CBIC CLEARANCE

HSN 3204 19 12 (Azoic coupling component 4, naphthol As-BO) is subject to mandatory declaration qualifiers administered by the Central Board of Indirect Taxes and Customs (CBIC) under CBIC Circular 23/2023-Cus dated 30-09-2023. Importers must include the additional chemical qualifiers specified in paragraphs 4.1 and 4.2 of that circular in all import declarations with effect from 15 October 2023.

What this is

HSN code

3204 19 12

Chapter

32 · Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments, paints and varnishes

Primary regulator

CBIC · CBIC Circular 23/2023-Cus, mandatory qualifiers for Chapter 32

Customs documentation

Chapter 32 qualifiers from CBIC
Import declaration from CBIC

Compliance steps

1
Include all mandatory additional qualifiers in the import declaration as prescribed 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, and is operative with effect from 15 October 2023.
CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
2
Verify that the bill of entry filed at the port of import reflects the chapter-level qualifiers correctly before assessment. A declaration filed without the prescribed qualifiers under Chapter 32 is liable to be treated as a misdeclaration, attracting detention and re-assessment under the Customs Act, 1962.
CBIC Circular 23/2023-Cus dated 30-09-2023

A word of counsel

The most common error on this tariff line is filing a bill of entry without the additional chemical qualifiers mandated under CBIC Circular 23/2023-Cus — treating it as a routine dyestuff entry without the Chapter 32 overlay. Omission of paragraphs 4.1 and 4.2 qualifiers results in the declaration being flagged as incomplete, with the consignment held pending re-filing; detention and demurrage accrue from the date of arrival.

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Frequently asked

Does HSN 3204 19 12 require BIS certification?

No, azoic coupling component 4 (naphthol As-BO) is not covered by any BIS Quality Control Order. Import compliance is governed by the Central Board of Indirect Taxes and Customs under CBIC Circular 23/2023-Cus, which mandates additional qualifiers in the import declaration for Chapter 32 commodities with effect from 15 October 2023.

Which specific qualifiers must be included in the import declaration under CBIC Circular 23/2023-Cus?

The qualifiers are those prescribed in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023, applicable to all commodities under Chapters 28, 29, 32, 39 and CTH 3808; the circular text should be consulted for the exact field-level requirements.

From what date does the mandatory qualifier requirement apply to this HSN?

The requirement is operative with effect from 15 October 2023, as notified in CBIC Circular 23/2023-Cus dated 30 September 2023.

Last verified against gazette notifications: 2026-05-16. Source: CBIC / Indian Customs CUSDATA.