Azoic coupling component 20 (naphthol ASOL)
Azoic coupling component 20, naphthol ASOL dye intermediate
HSN 3204 19 25 (Azoic coupling component 20, naphthol ASOL) is subject to mandatory additional qualifiers in the import declaration under Chapter 32, administered by the Central Board of Indirect Taxes and Customs (CBIC) with effect from 15 October 2023. Importers must furnish the chemical-identity qualifiers prescribed in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus at the bill-of-entry stage.
- Chapter 32 qualifiers declaration from CBIC
- Bill of entry with chemical identity from importer
- 1Ensure the import declaration for the bill of entry includes the mandatory additional qualifiers for Chapter 32 commodities as prescribed under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers, covering chemical identity and composition details, became compulsory with effect from 15 October 2023.CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
- 2Verify that the qualifiers submitted are accurate and consistent with the product's chemical specification — azoic coupling component 20 (naphthol ASOL) — before filing. Inconsistencies between the declared qualifiers and the accompanying product documentation may result in consignment detention pending clarification.CBIC Circular 23/2023-Cus dated 30-09-2023, Chapter 32 overlay
The most common error on this tariff line is filing the bill of entry without the Chapter 32 mandatory qualifiers, treating this synthetic organic dye intermediate as a routine chemical import. CBIC Circular 23/2023-Cus applies to all commodities under Chapters 28, 29, 32, 39 and CTH 3808; the absence of the prescribed qualifiers at the time of filing triggers examination and detention, not merely a post-filing amendment.