Azoic diazo component 2 (fast orange G/GC base)
Azoic diazo component 2, fast orange G/GC base
HSN 3204 19 32 (Azoic diazo component 2 — fast orange G/GC base) is subject to mandatory additional qualifier declarations in import entries administered by the Central Board of Indirect Taxes and Customs (CBIC) under CBIC Circular 23/2023-Cus dated 30-09-2023. Importers must furnish the prescribed qualifiers at the bill-of-entry stage for all commodities under Chapter 32, with effect from 15 October 2023.
- Chapter 32 qualifiers from CBIC
- Import declaration from CBIC
- 1Complete the mandatory additional qualifiers in the import declaration for this Chapter 32 commodity as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. The qualifier requirement has been operative with effect from 15 October 2023 and applies at every bill-of-entry filing.CBIC Circular 23/2023-Cus dated 30-09-2023, paras 4.1 and 4.2
- 2Verify that the importer's customs broker has correctly mapped the qualifier fields in the electronic bill of entry before submission, as omission or incorrect population of these fields triggers a query or detention at the assessment stage.CBIC Circular 23/2023-Cus dated 30-09-2023, paras 4.1 and 4.2
The most common error on this tariff line is filing the bill of entry without populating the Chapter 32 mandatory qualifier fields introduced by CBIC Circular 23/2023-Cus, on the assumption that the requirement targets only bulk chemicals under Chapters 28 and 29. The circular explicitly extends to Chapters 32 and 39 and CTH 3808; an incomplete qualifier declaration results in assessment-stage detention, demurrage accumulation at the port, and possible monetary penalty for mis-declaration.