Azoic coupling component 7 (naphthol ASSW)
Azoic coupling component 7, naphthol ASSW synthetic dye
HSN 3204 19 14 (Azoic coupling component 7, naphthol ASSW) is subject to the Central Board of Indirect Taxes and Customs (CBIC) mandatory additional-qualifier regime under CBIC Circular 23/2023-Cus dated 30-09-2023. Import declarations for Chapter 32 commodities must include the prescribed qualifiers at the bill-of-entry stage with effect from 15 October 2023.
- Chapter 32 qualifiers from CBIC
- Import declaration to CBIC
- 1Include all mandatory additional qualifiers prescribed under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus in the import declaration at the bill of entry. These qualifiers are compulsory for all commodities under Chapters 28, 29, 32, 39 and CTH 3808, and are required with effect from 15 October 2023.CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
- 2Verify that the bill of entry description accurately identifies the product as Azoic coupling component 7 (naphthol ASSW) under CTH 3204 19 14. A deficient or absent qualifier entry will result in the bill being held for examination and may attract detention and demurrage.CBIC Circular 23/2023-Cus dated 30-09-2023
The most common error on this tariff line is filing a Chapter 32 bill of entry without the mandatory qualifiers required under CBIC Circular 23/2023-Cus, either because the exporter's invoice does not carry the requisite product descriptors or because the customs broker treats this as a routine dye import. A bill of entry missing the prescribed qualifiers under paragraphs 4.1 and 4.2 is held for examination from the date of filing, generating avoidable demurrage and ground rent at the port.