Prepared organic dye-stuff pigments, paste
Prepared organic dye-stuff pigments in paste form
HSN 3207 10 20 (Prepared organic dye-stuff pigments, paste) 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. The qualifier requirement applies to all commodities under Chapter 32 with effect from 15 October 2023 and must be satisfied at the bill-of-entry stage.
- Chapter 32 qualifiers declaration from CBIC
- Import declaration from CBIC
- 1Include all mandatory additional qualifiers in the import declaration for this Chapter 32 commodity as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. The qualifier requirement has been operative from 15 October 2023 and applies at the bill-of-entry filing stage without exception.CBIC Circular 23/2023-Cus dated 30-09-2023, para 4.1 and 4.2
- 2Verify that the import declaration accurately describes the product form (paste) and the organic dye-stuff pigment category, as the qualifier regime covers Chapters 28, 29, 32, 39 and CTH 3808. Declarations that omit or misstate the mandatory qualifiers are liable to detention and re-examination at the port of import.CBIC Circular 23/2023-Cus dated 30-09-2023, para 4.1 and 4.2
The most common error on this tariff line is filing the bill of entry with a generic product description and omitting the mandatory Chapter 32 qualifiers required since 15 October 2023. CBIC Circular 23/2023-Cus applies across all entities importing under Chapters 28, 29, 32, 39 and CTH 3808; an incomplete qualifier declaration triggers examination and detention even where the substantive product and duty classification are undisputed.