Newspaper ink
Black printing ink for newspapers
HSN 3215 11 20 (Newspaper ink) is subject to Central Board of Indirect Taxes and Customs (CBIC) mandatory additional-qualifier requirements in import declarations under CBIC Circular 23/2023-Cus dated 30-09-2023, operative with effect from 15 October 2023. The circular applies to all commodities under Chapters 28, 29, 32, 39 and CTH 3808, and requires chemical-composition qualifiers at paragraphs 4.1 and 4.2 to be declared on the bill of entry.
- Chapter 32 qualifiers from CBIC
- Bill of entry declaration to CBIC
- 1Declare the mandatory additional qualifiers for Chapter 32 commodities in the import declaration at the bill-of-entry stage, in accordance with paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. This requirement has been operative with effect from 15 October 2023 and applies to all newspaper-ink consignments under CTH 3215.CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
- 2Ensure the chemical-composition details required by the qualifier framework are obtained from the foreign supplier before the bill of entry is filed. Incomplete or missing qualifiers will prevent customs out-of-charge and may result in consignment detention and demurrage.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 chemical-composition qualifiers, treating newspaper ink as a routine commodity that needs only the standard tariff declaration. CBIC Circular 23/2023-Cus makes the additional qualifiers at paragraphs 4.1 and 4.2 mandatory — not advisory — and a declaration filed without them is treated as incomplete, attracting detention and ground rent until the bill of entry is amended and the qualifiers supplied.