Azoic diazo component 10 (fast red R base)
Azoic diazo component 10, fast red R base dye
HSN 3204 19 37 (Azoic diazo component 10, fast red R base) is subject to mandatory additional qualifiers in import declarations administered by the Central Board of Indirect Taxes and Customs (CBIC) under CBIC Circular 23/2023-Cus dated 30-09-2023. Chapter 32 chemical commodities require compliance with the prescribed declaration parameters at the bill-of-entry stage with effect from 15 October 2023.
- Chapter 32 qualifiers from CBIC
- Import declaration from CBIC
- 1Ensure all mandatory additional qualifiers stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus are included in the import declaration at the bill-of-entry stage. This requirement applies to all commodities under Chapter 32 with effect from 15 October 2023.CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
- 2Verify that the importer's declaration accurately reflects the chemical identity and composition of the azoic diazo component, as declarations with incomplete or non-conforming qualifiers under Chapter 32 are liable to detention and re-examination at the port of import.CBIC Circular 23/2023-Cus dated 30-09-2023
The most common error on this tariff line is filing the bill of entry with a generic product description and omitting the Chapter 32 mandatory qualifiers prescribed under CBIC Circular 23/2023-Cus. A declaration that does not conform to paragraphs 4.1 and 4.2 — covering chemical nomenclature, CAS number, or composition particulars as applicable — exposes the consignment to detention and examination delay, with demurrage and ground rent accruing until a corrected declaration is accepted by the proper officer.