Azoic coupling component 5 (naphthol ASG)
Azoic coupling component 5, naphthol ASG dye intermediate
HSN 3204 19 13 (Azoic coupling component 5, naphthol ASG) is subject to Central Board of Indirect Taxes and Customs (CBIC) mandatory additional-qualifier requirements in the import declaration under CBIC Circular 23/2023-Cus dated 30-09-2023, operative with effect from 15 October 2023. The qualifier obligations under Paragraphs 4.1 and 4.2 of that Circular apply to all commodities under Chapter 32, and non-compliance at the bill-of-entry stage attracts detention pending rectification.
- Chapter 32 qualifiers from CBIC
- Import declaration from CBIC
- 1Include all mandatory additional qualifiers in the import declaration as stipulated in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. The qualifier requirements apply to Chapter 32 commodities including azoic coupling components and have been operative since 15 October 2023.CBIC Circular 23/2023-Cus dated 30-09-2023, Paragraphs 4.1 and 4.2
- 2Verify that the importer's customs broker has mapped the correct qualifiers to CTH 3204 19 13 in the bill-of-entry system before filing. Bills filed without the mandated Chapter 32 qualifiers are liable to detention and reassessment at the port of entry.CBIC Circular 23/2023-Cus dated 30-09-2023
The most common error on this tariff line is filing the bill of entry under the parent Chapter 32 format without populating the specific qualifiers mandated by CBIC Circular 23/2023-Cus — a deficiency that is not self-correcting and requires a fresh presentation or amendment, generating demurrage and ground rent during the rectification window. The qualifier regime applies equally to synthetic organic colouring matter imported as a pure substance and as a mixture under sub-heading 3204 19, so blended azoic intermediate imports do not escape the obligation.