Azoic coupling component 18 (naphthol ASD)
Azoic coupling component 18, naphthol ASD dye
HSN 3204 19 24 (Azoic coupling component 18, naphthol ASD) is subject to mandatory additional qualifier 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, import declarations for Chapter 32 commodities must carry the stipulated qualifiers at paragraphs 4.1 and 4.2 of that Circular.
- Chapter 32 qualifiers from CBIC
- Import declaration to CBIC
- 1Include all mandatory additional qualifiers in the import declaration as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers apply to all Chapter 32 commodities, including azoic coupling components, 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 description captures the specific chemical identity — 'Azoic coupling component 18 (naphthol ASD)' — in the declaration to satisfy Chapter 32 qualifier requirements. Incomplete or generic descriptions risk detention and demand for re-filing.CBIC Circular 23/2023-Cus dated 30-09-2023
The most common error on this tariff line is filing an import declaration with a generic dye or colourant description and omitting the Chapter 32 additional qualifiers mandated from 15 October 2023. A declaration missing the paragraph 4.1 and 4.2 qualifiers will be flagged at the bill-of-entry stage, resulting in detention and ground rent accumulation until the declaration is corrected or a fresh bill of entry is filed.