Azoic coupling component 15 (naphthol ASLB)
Azoic coupling component 15, naphthol ASLB dye intermediate
HSN 3204 19 22 (Azoic coupling component 15, naphthol ASLB) is subject to mandatory additional qualifier requirements in the import declaration administered by the Central Board of Indirect Taxes and Customs (CBIC) under CBIC Circular 23/2023-Cus dated 30-09-2023. This chemical falls within Chapter 32, for which CBIC mandates prescribed qualifiers at the bill-of-entry stage with effect from 15 October 2023.
- Chapter 32 qualifiers from CBIC
- Import declaration from CBIC
- 1Ensure the import declaration includes all mandatory additional qualifiers for Chapter 32 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. Declarations filed without the prescribed qualifiers are non-compliant with effect from 15 October 2023 and are liable to detention at the bill-of-entry stage.CBIC Circular 23/2023-Cus dated 30-09-2023, para 4.1 and 4.2
- 2Verify that the qualifier requirements applicable to azoic dye intermediates under Chapter 32 are correctly populated before submission; the same circular extends the qualifier obligation to Chapters 28, 29, 39 and CTH 3808, so multi-chapter shipments must satisfy the qualifier regime for each applicable chapter separately.CBIC Circular 23/2023-Cus dated 30-09-2023
The most frequent compliance failure on this tariff line is filing the bill of entry with a generic product description and omitting the Chapter 32 additional qualifiers mandated under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. A declaration lacking the prescribed qualifiers is treated as an incomplete entry, triggering examination and possible detention; correcting the declaration after customs query attracts demurrage and ground rent from the original date of filing.