Azoic coupling component 17 (naphthol ASBS)

Azoic coupling component 17, naphthol ASBS dye intermediate

CBIC CLEARANCE

HSN 3204 19 23 (Azoic coupling component 17, naphthol ASBS) is subject to mandatory Chapter 32 additional qualifier declarations in import entries, as stipulated by the Central Board of Indirect Taxes and Customs (CBIC) under Circular 23/2023-Cus dated 30-09-2023. The qualifier requirement applies at the bill-of-entry stage with effect from 15 October 2023 and covers all commodities under Chapter 32.

What this is

HSN code

3204 19 23

Chapter

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

Primary regulator

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

Customs documentation

Chapter 32 qualifiers from CBIC
Import declaration to CBIC

Compliance steps

1
Ensure the import declaration includes all mandatory additional qualifiers for Chapter 32 commodities as specified in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. This requirement has been operative with effect from 15 October 2023 and applies to every bill of entry filed for this tariff line.
CBIC Circular 23/2023-Cus dated 30-09-2023, Para 4.1 and 4.2
2
Verify that the qualifier fields in the bill of entry accurately describe the chemical identity and specification of the azoic coupling component, consistent with the declaration standards set out for Chapters 28, 29, 32, 39 and CTH 3808 under the same circular.
CBIC Circular 23/2023-Cus dated 30-09-2023, Para 4.1 and 4.2

A word of counsel

The most common error on this tariff line is filing a bill of entry without the Chapter 32 mandatory qualifier fields populated, treating the qualifier as optional descriptive text rather than a hard compliance condition. An incomplete or absent qualifier declaration renders the entry non-compliant under CBIC Circular 23/2023-Cus from 15 October 2023, exposing the consignment to detention and potential monetary penalty pending re-presentation with corrected declarations.

Need a regulatory steer on this product?

Speak to a regulatory counsel about your specific HSN, IS, and supplier situation.

Speak to an Expert

Frequently asked

Does HSN 3204 19 23 require BIS certification?

No, azoic coupling components fall outside the BIS Quality Control Order regime. Import is governed by the Central Board of Indirect Taxes and Customs under Circular 23/2023-Cus, which mandates mandatory additional qualifier declarations in import entries for all Chapter 32 commodities with effect from 15 October 2023.

Which specific paragraphs of CBIC Circular 23/2023-Cus govern the qualifier requirement for this HSN?

Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30 September 2023 set out the mandatory additional qualifier requirements for import declarations covering commodities under Chapters 28, 29, 32, 39 and CTH 3808, including HSN 3204 19 23.

From what date did the mandatory qualifier requirement become operative for Chapter 32 imports?

The mandatory additional qualifier requirement became operative with effect from 15 October 2023, per CBIC Circular 23/2023-Cus dated 30 September 2023.

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