Azoic coupling component 14 (naphthol ASPH)

Azoic coupling component 14, naphthol ASPH dye intermediate

CBIC CLEARANCE

HSN 3204 19 21 (Azoic coupling component 14, naphthol ASPH) is subject to mandatory additional qualifier declarations in the import bill of entry under Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-Cus dated 30-09-2023. The requirement, operative from 15 October 2023, applies to all synthetic organic colouring matter and related chemicals under Chapter 32 and mandates chemical-identity qualifiers at paragraphs 4.1 and 4.2 of that Circular.

What this is

HSN code

3204 19 21

Chapter

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

Primary regulator

CBIC · CBIC Circular 23/2023-Cus dated 30-09-2023, Chapter 32 mandatory qualifiers

Customs documentation

Chapter 32 qualifiers from CBIC
Import declaration from CBIC

Compliance steps

1
File the bill of entry with the mandatory additional qualifiers for Chapter 32 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers specify chemical identity, CAS number, and end-use particulars and have been compulsory from 15 October 2023.
CBIC Circular 23/2023-Cus dated 30-09-2023, paras 4.1 and 4.2
2
Confirm that the import declaration accurately describes the azoic coupling component by its specific chemical identity (naphthol ASPH) and not by a generic Chapter 32 descriptor. Misdescription or omission of the mandatory qualifiers renders the bill of entry liable to amendment, detention, and monetary penalty under the Customs Act, 1962.
CBIC Circular 23/2023-Cus dated 30-09-2023, para 4.1

A word of counsel

The most common error on this tariff line is submitting the bill of entry with a generic dye or colouring-matter description and omitting the Chapter 32 mandatory qualifiers required under CBIC Circular 23/2023-Cus. An incomplete qualifier declaration triggers a hold at the customs system level before examination, accruing demurrage and ground rent; the defect is not rectifiable after out-of-charge, and retrospective amendment attracts scrutiny under the Customs Act, 1962.

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Frequently asked

Does HSN 3204 19 21 require BIS certification?

No, azoic coupling component 14 (naphthol ASPH) is not within the BIS Quality Control Order regime. Import is governed by the mandatory additional qualifier declaration requirements under CBIC Circular 23/2023-Cus dated 30-09-2023 for Chapter 32 synthetic organic colouring matter.

From what date are the Chapter 32 mandatory qualifiers operative, and which paragraphs set the exact requirements?

The mandatory qualifiers are operative from 15 October 2023 under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023; both paragraphs must be satisfied for a bill of entry covering this tariff line.

Does the CBIC qualifier obligation under Circular 23/2023-Cus apply only to Chapter 32, or are other chapters also covered?

The obligation covers commodities under Chapters 28, 29, 32 and 39, and CTH 3808; azoic coupling component 14 falls within Chapter 32, so the requirement applies directly to this tariff line.

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