Utramarine and preparations based thereon
Ultramarine pigments and preparations based thereon
HSN 3206 41 00 (Ultramarine and preparations based thereon) is subject to the Central Board of Indirect Taxes and Customs (CBIC) mandatory additional-qualifier requirement under CBIC Circular 23/2023-Cus dated 30-09-2023. With effect from 15 October 2023, import declarations for commodities under Chapter 32 must include the stipulated chemical and product qualifiers at the bill-of-entry stage as set out in paragraphs 4.1 and 4.2 of that Circular.
- Chapter 32 qualifiers declaration to CBIC
- Commercial invoice from exporter
- 1Include all mandatory additional qualifiers specified in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus in the import declaration at the bill-of-entry stage. 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
- 2Verify that the commercial documentation from the foreign supplier accurately describes the ultramarine pigment or preparation in sufficient chemical and product detail to populate the mandatory qualifiers. Declarations that omit or misdescribe the required qualifiers are liable to detention and reassessment at the port of import.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 without the Chapter 32 mandatory qualifiers, treating the CBIC circular obligation as a back-office formality rather than a pre-filing requirement. An import declaration submitted without the stipulated qualifiers is treated as an incomplete declaration, exposing the consignment to detention and demurrage while corrections are processed — and CBIC's system-level validation means the defect surfaces at the assessment stage, not after out-of-charge.