Persian red
Persian red inorganic pigment, colouring matter
HSN 3206 49 20 (Persian red) 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. This requirement applies to all commodities under Chapters 28, 29, 32 and 39 and CTH 3808, with effect from 15 October 2023.
- Chapter 32 qualifiers from CBIC
- Import declaration from CBIC
- 1Include all mandatory additional qualifiers in the import declaration as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers are compulsory for all commodities classified under Chapters 28, 29, 32 and 39 and CTH 3808, effective 15 October 2023.CBIC Circular 23/2023-Cus dated 30-09-2023, paras 4.1 and 4.2
- 2File the bill of entry with the correctly populated qualifier fields before seeking out-of-charge. A declaration submitted without the mandated qualifiers is liable to be held by the proper officer pending correction, attracting demurrage and ground rent.CBIC Circular 23/2023-Cus dated 30-09-2023
The most common error on this tariff line is filing the bill of entry with an incomplete or generic product description and omitting the Chapter 32 mandatory qualifiers required under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. The qualifier obligation applies at every import event regardless of consignment value or importer category, and the proper officer is instructed to verify compliance before granting out-of-charge — a missing qualifier field will stall clearance and accrue port detention charges.