Azoic coupling component 8 (naphthol ASTR)
Azoic coupling component 8, naphthol ASTR dye intermediate
HSN 3204 19 15 (Azoic coupling component 8, naphthol ASTR) is subject to mandatory additional qualifiers in the import declaration under CBIC Circular 23/2023-Cus dated 30-09-2023, applicable to all commodities under Chapter 32 with effect from 15 October 2023. The Central Board of Indirect Taxes and Customs (CBIC) requires the qualifying declarations specified in paragraphs 4.1 and 4.2 of that circular at the bill-of-entry stage.
- Chapter 32 qualifiers from CBIC
- Import declaration from CBIC
- 1Ensure the import declaration for HSN 3204 19 15 includes all mandatory additional qualifiers stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers apply to all commodities under Chapters 28, 29, 32, 39 and CTH 3808 and are mandatory 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 is filed with the correct qualifier declarations before customs out-of-charge. Non-compliance with the mandatory qualifier regime subjects the consignment to detention and a deficient-declaration query from the proper officer.CBIC Circular 23/2023-Cus dated 30-09-2023
The most common error on this tariff line is filing the bill of entry without the Chapter 32 qualifiers required under CBIC Circular 23/2023-Cus, treating the product as a routine dye intermediate with no declaration overlay. The qualifier requirement is a positive compliance obligation regardless of the consignment value or origin; a bill of entry deficient in paragraphs 4.1 and 4.2 declarations will be held at the port pending amendment, accruing demurrage and ground rent.