Inorganic products of a kind used as luminophores
Inorganic luminophores, phosphorescent and fluorescent pigments
HSN 3206 50 00 (Inorganic products of a kind used as luminophores) is subject to mandatory additional qualifier declarations in the import bill of entry, as administered by the Central Board of Indirect Taxes and Customs (CBIC) under CBIC Circular 23/2023-Cus dated 30 September 2023. The requirement applies to all commodities under Chapter 32 and mandates specific chemical-identity qualifiers at the declaration stage with effect from 15 October 2023.
- Chapter 32 qualifiers from CBIC
- Chemical identity declaration from importer
- 1Include the mandatory additional qualifiers in the import declaration as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers cover chemical identity and composition particulars for all commodities under Chapter 32 and must be populated at the bill-of-entry stage.CBIC Circular 23/2023-Cus dated 30-09-2023, paras 4.1 and 4.2, effective 15-10-2023
- 2Verify that the supplier's commercial invoice and technical data sheet carry sufficient chemical-identity information to populate the qualifier fields accurately. Incomplete or generic descriptions such as 'inorganic luminophore' without further chemical particulars will not satisfy the qualifier requirements and may result in bill-of-entry rejection.CBIC Circular 23/2023-Cus dated 30-09-2023, paras 4.1 and 4.2
The most common error on this tariff line is filing the bill of entry with a trade or commercial name alone — for example 'phosphor powder' or 'fluorescent pigment' — without the chemical-composition qualifiers mandated under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. A declaration deficient in these qualifiers is subject to examination, detention, and potential re-assessment at the port, generating demurrage and ground rent before out-of-charge is granted. Ensure the pre-shipment invoice requests the CAS number and composition breakdown from the foreign supplier.