Azoic diazo component 32 (fast red KB base)
Azoic diazo component 32, fast red KB base dye
HSN 3204 19 45 (Azoic diazo component 32, fast red KB base) is subject to mandatory additional declaration qualifiers at the bill of entry, administered by the Central Board of Indirect Taxes and Customs (CBIC) under CBIC Circular 23/2023-Cus dated 30-09-2023. With effect from 15 October 2023, importers must furnish Chapter 32 qualifiers as stipulated in Paragraphs 4.1 and 4.2 of that Circular for all import declarations covering goods under Chapter 32.
- Chapter 32 qualifiers from CBIC
- Import declaration from CBIC
- 1At the bill of entry, furnish all 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 with effect from 15 October 2023; a declaration filed without them is liable to rejection or detention at customs.CBIC Circular 23/2023-Cus dated 30-09-2023, Paragraphs 4.1 and 4.2
- 2Verify that the import declaration correctly identifies the product as Azoic diazo component 32 (fast red KB base) under CTH 3204 19 45, consistent with the Chapter 32 qualifier requirements. Misclassification into an adjacent sub-heading triggers both a re-assessment and a mandatory-qualifier non-compliance finding.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, treating this line as an ordinary chemical import. CBIC Circular 23/2023-Cus applies to all commodities under Chapters 28, 29, 32, 39 and CTH 3808 without product-specific carve-outs; omission of even one required qualifier field in Paragraphs 4.1 or 4.2 results in consignment detention and demurrage exposure until an amended declaration is accepted.