Azoic diazo component 4 (fast garment GBC base)
Azoic diazo component 4, fast garnet GBC base
HSN 3204 19 34 (Azoic diazo component 4, fast garnet GBC base) 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. Importers must furnish the stipulated Chapter 32 qualifiers at the bill-of-entry stage with effect from 15 October 2023.
- Chapter 32 qualifiers from CBIC
- Import declaration from CBIC
- 1Include all mandatory additional qualifiers in the import declaration for this tariff line as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. The qualifier requirement applies to all commodities under Chapter 32 and has been operative 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 correctly reflects the chemical identity and technical descriptors of the azoic diazo component as required by the Chapter 32 qualifier framework. Incomplete or missing qualifiers may result in consignment detention pending rectification.CBIC Circular 23/2023-Cus dated 30-09-2023
The most common error on this tariff line is filing the bill of entry without the Chapter 32 mandatory qualifiers introduced by CBIC Circular 23/2023-Cus, treating them as optional supplementary information rather than a binding declaration requirement. Omission or incomplete population of the paragraphs 4.1 and 4.2 fields is treated as a deficient import declaration, triggering consignment detention and demurrage pending rectification — not a post-clearance amendment.