Lithopone and other pigments and preparations based on zinc sulphide
Lithopone and zinc sulphide pigments and preparations
HSN 3206 42 00 (Lithopone and other pigments and preparations based on zinc sulphide) is subject to mandatory additional qualifiers in import declarations 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 commodities under Chapter 32 and has been operative from 15 October 2023.
- Chapter 32 qualifiers from CBIC
- Import declaration from CBIC
- 1Ensure the import declaration includes all mandatory additional qualifiers stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus for commodities under Chapter 32. This requirement is operative with effect from 15 October 2023 and applies at the bill-of-entry stage.CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
- 2Verify that the qualifier fields are complete and accurately describe the product composition before filing the bill of entry; incomplete or inaccurate qualifier declarations may result in consignment detention pending correction.CBIC Circular 23/2023-Cus dated 30-09-2023
The most frequent error on this tariff line is filing the bill of entry without populating the Chapter 32 mandatory qualifier fields introduced by CBIC Circular 23/2023-Cus. Because the circular covers Chapters 28, 29, 32, 39 and CTH 3808 simultaneously, importers managing multiple chemical product lines sometimes apply the qualifiers selectively and inadvertently omit them for zinc sulphide pigment consignments — triggering detention and ground rent while the declaration is corrected.