Azoic coupling component 13 (naphthol ASSG)
Azoic coupling component 13, naphthol ASSG dye intermediate
HSN 3204 19 16 (Azoic coupling component 13, naphthol ASSG) is subject to mandatory additional chemical qualifiers in import declarations administered by the Central Board of Indirect Taxes and Customs (CBIC) under CBIC Circular 23/2023-Cus dated 30-09-2023. With effect from 15 October 2023, all imports under Chapter 32 must carry the stipulated qualifiers at para 4.1 and 4.2 of that circular as a condition of out-of-charge.
- Chapter 32 qualifiers declaration to CBIC
- Commercial invoice from exporter
- 1Include the mandatory additional chemical qualifiers in the import declaration at the bill-of-entry stage, as stipulated in para 4.1 and 4.2 of CBIC Circular 23/2023-Cus. The requirement applies to all commodities under Chapters 28, 29, 32, 39 and CTH 3808 with effect from 15 October 2023.CBIC Circular 23/2023-Cus dated 30-09-2023, para 4.1 and 4.2
- 2Ensure the commercial invoice and packing list from the foreign supplier accurately reflect the chemical identity and composition details that correspond to the declared qualifiers. Inconsistency between the supplier documents and the declared qualifiers triggers examination and potential detention 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 with a generic product description and omitting the Chapter 32 chemical qualifiers required under para 4.1 and 4.2 of CBIC Circular 23/2023-Cus. A declaration without the stipulated qualifiers will be held for examination and correction before out-of-charge is granted, attracting demurrage and ground rent; the obligation applies equally to spot imports and regular-importer consignments alike.