Azoic diazo component 48 (fast blue B base)
Azoic diazo component 48, fast blue B base dye
HSN 3204 19 47 (Azoic diazo component 48, fast blue B base) is subject to mandatory additional qualifier declarations in import entries administered by the Central Board of Indirect Taxes and Customs (CBIC) under CBIC Circular 23/2023-Cus dated 30-09-2023. The requirement applies to all synthetic organic colouring matter under Chapter 32 and mandates specific chemical identity qualifiers at the bill-of-entry stage with effect from 15 October 2023.
- Chapter 32 qualifiers from CBIC
- Chemical identity declaration from importer
- 1Ensure the import declaration for this tariff line includes all mandatory additional qualifiers prescribed under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023. The qualifier requirement covers commodities under Chapters 28, 29, 32, 39 and CTH 3808 and has been operative with effect from 15 October 2023.CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
- 2File the bill of entry with the prescribed chemical identity and compositional qualifiers for Azoic diazo component 48 (fast blue B base). An incomplete or non-compliant qualifier declaration at the bill-of-entry stage attracts customs examination, detention, and potential re-assessment of the consignment.CBIC Circular 23/2023-Cus dated 30-09-2023
The most common error on this tariff line is submitting a bill of entry that names the CTH correctly but omits the chemical-identity qualifiers mandated under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. Customs officers are specifically instructed to flag Chapter 32 entries lacking compliant qualifiers, and a post-filing rectification request does not stay examination or ground-rent accrual. Prepare the qualifier data from the supplier's technical specification sheet before the consignment departs.