Other
Titanium dioxide pigment preparations, 80% or more TiO2
HSN 3206 11 90 (titanium dioxide pigment preparations containing 80% or more TiO2) is subject to mandatory additional qualifiers in the import declaration administered by the Central Board of Indirect Taxes and Customs (CBIC) under CBIC Circular 23/2023-Cus dated 30-09-2023. The qualifier requirements apply to all commodities under Chapter 32 with effect from 15 October 2023 and must be reflected at the bill-of-entry stage.
- Chapter 32 qualifiers from CBIC
- Import declaration from CBIC
- 1Ensure the 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 dated 30-09-2023. These qualifiers are compulsory at the bill-of-entry stage with effect from 15 October 2023; a declaration omitting them will be rejected at assessment.CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
- 2Confirm that the qualifiers precisely describe the TiO2 content on a dry-matter basis (80% or more by weight) and any other product-specific parameters required under paragraph 4.2. Inaccurate or incomplete qualifier data constitutes a misdeclaration under the Customs Act, 1962.CBIC Circular 23/2023-Cus dated 30-09-2023, paragraph 4.2
The single most common error on this tariff line is filing the bill of entry without the Chapter 32 mandatory qualifiers, treating them as optional supplementary information rather than a hard assessment requirement. Declarations deficient in qualifier data are liable to detention at the port of entry, and re-submission after goods arrival attracts demurrage and ground rent charges. Verify that your customs broker's software has updated the qualifier fields for Chapter 32 with effect from 15 October 2023.