Azoic diazo component 13 (fast scarlet R base)
Azoic diazo component 13, fast scarlet R base dye
HSN 3204 19 42 (Azoic diazo component 13, fast scarlet R base) is subject to mandatory Chapter 32 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 include the stipulated qualifiers under paragraphs 4.1 and 4.2 of that Circular in every import declaration filed on or after 15 October 2023.
- Chapter 32 qualifiers from CBIC
- Import declaration from CBIC
- 1Include all mandatory additional qualifiers prescribed under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus in the import declaration for this tariff line. The obligation is operative with effect from 15 October 2023 and applies to all consignments of synthetic organic colouring matter under Chapter 32.CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
- 2Verify that the bill of entry correctly reflects the Chapter 32 qualifier fields before submission at the port. Non-compliance with the mandatory qualifier requirement may result in the bill of entry being flagged for examination or detention by the proper officer 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 with the standard product description while omitting the Chapter 32 mandatory qualifiers required since 15 October 2023. Because the qualifier obligation is embedded in the import declaration itself — not in a separately uploaded e-Sanchit document — it is frequently overlooked until the proper officer raises a query, at which point the consignment is held pending amendment, accruing demurrage and ground rent at the port.