Pearlsent pigment (titanium dioxide, coated micananeous and lustres pearl pigment)
Pearlescent pigment with titanium dioxide and coated mica
HSN 3206 11 10 (Pearlescent pigment containing titanium dioxide coated on micaceous substrates) is subject to Central Board of Indirect Taxes and Customs (CBIC) mandatory additional-qualifier requirements under CBIC Circular 23/2023-Cus dated 30-09-2023, operative from 15 October 2023. Import declarations for goods under Chapter 32 must include the chemical composition qualifiers stipulated in paragraphs 4.1 and 4.2 of that Circular.
- Chapter 32 qualifiers from CBIC
- Bill of entry declaration to CBIC
- 1At the bill of entry stage, include all mandatory additional qualifiers for Chapter 32 commodities as prescribed in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers cover chemical composition and product specification and are compulsory for every import declaration filed on or after 15 October 2023.CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
- 2Verify that the supplier's documentation — commercial invoice, certificate of analysis, and technical data sheet — contains sufficient compositional detail (titanium dioxide content by weight on dry matter, mica substrate description, coating specification) to populate the mandatory qualifiers accurately. Incomplete declarations are liable to be flagged for examination and may result in consignment detention.CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
The most common error on this tariff line is filing the bill of entry with a generic product description — 'pearl pigment' or 'TiO₂ pigment' — without the Chapter 32 compositional qualifiers mandated by CBIC Circular 23/2023-Cus. A declaration missing the titanium dioxide weight-percentage on dry matter and the mica-coating specification will be treated as non-compliant under paragraphs 4.1 and 4.2, triggering a mismatch flag at the customs system level and potential physical examination.