Azoic diazo component 41 (fast violet B base)
Azoic diazo component 41, fast violet B base dye
HSN 3204 19 46 (Azoic diazo component 41, fast violet B base) is subject to mandatory additional qualifier declarations in the import entry administered by the Central Board of Indirect Taxes and Customs (CBIC) under CBIC Circular 23/2023-Cus dated 30-09-2023. Compliance with the Chapter 32 qualifier requirements at the bill-of-entry stage is operative with effect from 15 October 2023.
- Chapter 32 qualifiers from CBIC
- Import declaration from CBIC
- 1Ensure the bill-of-entry import declaration includes all mandatory additional qualifiers for Chapter 32 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. This requirement is operative with effect from 15 October 2023 and applies to every shipment of this tariff line.CBIC Circular 23/2023-Cus dated 30-09-2023, paras 4.1 and 4.2
- 2Verify that the qualifier declarations submitted at the bill of entry accurately describe the chemical identity and composition of the azoic diazo component. Incomplete or inaccurate qualifier information may result in examination, detention, or a misdeclaration finding by the proper officer.CBIC Circular 23/2023-Cus dated 30-09-2023, paras 4.1 and 4.2
The most common error on this tariff line is filing a bill of entry without the Chapter 32 mandatory qualifiers, treating them as optional descriptive fields rather than binding declaration requirements. Declarations that omit or inaccurately complete the qualifiers under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus expose the consignment to examination and potential detention at customs, with demurrage and ground rent accruing until the declaration is corrected through the appropriate amendment procedure.