Yellow ochre
Yellow ochre, inorganic pigment and colouring matter
HSN 3206 49 30 (Yellow ochre) is subject to mandatory additional qualifiers in import declarations under Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-Cus dated 30-09-2023, operative from 15 October 2023. The circular applies to all commodities under Chapters 28, 29, 32 and 39 and CTH 3808, requiring importers to furnish specified technical parameters at the bill-of-entry stage.
- Chapter 32 qualifiers from CBIC
- Technical declaration from importer
- 1Include all mandatory additional qualifiers in the import declaration for HSN 3206 49 30 as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers cover technical and compositional parameters for commodities under Chapter 32 and must be furnished at the bill-of-entry stage with effect from 15 October 2023.CBIC Circular 23/2023-Cus dated 30-09-2023, paras 4.1 and 4.2
- 2Verify that the import declaration accurately reflects the product's chemical and technical identity consistent with the qualifier requirements. An incomplete or inaccurate qualifier declaration renders the bill of entry liable to a query, detention, or amendment demand by the assessing officer.CBIC Circular 23/2023-Cus dated 30-09-2023
The most common error on this tariff line is filing the bill of entry without the Chapter 32 mandatory qualifiers on the grounds that yellow ochre is a straightforward mineral pigment with no PGA licence requirement. CBIC Circular 23/2023-Cus applies irrespective of whether a sectoral PGA clearance is needed; an incomplete qualifier declaration triggers a query from the assessing officer and stalls out-of-charge, accruing demurrage and ground rent.