Bronze powder
Bronze powder for colouring matter preparations
HSN 3206 49 40 (Bronze powder) is subject to mandatory additional qualifier declarations in import documentation under CBIC Circular 23/2023-Cus dated 30-09-2023, operative from 15 October 2023. The Central Board of Indirect Taxes and Customs (CBIC) requires specific qualifiers at the bill-of-entry stage for all commodities under Chapter 32, including this tariff line.
- Chapter 32 qualifiers from CBIC
- Import declaration to CBIC
- 1Ensure the import declaration for HSN 3206 49 40 includes all mandatory additional qualifiers as prescribed under Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023. This requirement applies to all commodities falling under Chapters 28, 29, 32, 39 and CTH 3808, with effect from 15 October 2023.CBIC Circular 23/2023-Cus dated 30-09-2023, Paragraphs 4.1 and 4.2
- 2Verify that the bill of entry correctly reflects the qualifier fields stipulated for Chapter 32 commodities before submission at the port of import. Incomplete or missing qualifiers will prevent out-of-charge and may result in detention of the consignment.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 additional qualifiers required under CBIC Circular 23/2023-Cus — a procedural deficiency that holds the consignment at the port pending amendment, accumulating demurrage and ground rent. Because bronze powder sits in the residual 'Other' sub-heading of Chapter 32, importers sometimes assume the qualifier mandate applies only to organic pigments or dye preparations; it applies to all Chapter 32 commodities without exception.