Azoic diazo component 20 (fast blue BB base)
Azoic diazo component 20, fast blue BB base dye
HSN 3204 19 43 (Azoic diazo component 20 — fast blue BB 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. All import declarations for goods under Chapter 32 must include the prescribed chemical qualifiers at the bill-of-entry stage with effect from 15 October 2023.
- Chapter 32 qualifiers from CBIC
- Import declaration from CBIC
- 1Ensure the import declaration for this consignment includes the mandatory additional qualifiers for Chapter 32 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers are compulsory at the bill-of-entry stage with effect from 15 October 2023.CBIC Circular 23/2023-Cus dated 30-09-2023, paras 4.1 and 4.2
- 2Confirm that the same qualifier framework applies to any co-imported synthetic organic colouring matter falling under Chapters 28, 29, 39 or CTH 3808 in the same shipment, as all five chapter-groups share the same CBIC circular overlay.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 additional qualifiers mandated under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus — particularly where the importer treats azoic dye intermediates as generic chemicals and overlooks the chapter-specific declaration requirement. A declaration deficient in the prescribed qualifiers is liable to detention pending amendment, with demurrage and ground rent accruing until the corrected entry is re-assessed and out-of-charge granted.