Rotary ink
Black rotary printing ink
HSN 3215 11 30 (Rotary ink) is subject to mandatory additional qualifier declarations in the import bill of entry, administered by the Central Board of Indirect Taxes and Customs (CBIC) under CBIC Circular 23/2023-Cus dated 30-09-2023. The qualifier requirements, operative from 15 October 2023, apply to all commodities under Chapters 28, 29, 32, 39 and CTH 3808, and must be reflected in the import declaration at paragraphs 4.1 and 4.2.
- Chapter 32 qualifiers from CBIC
- Import declaration from CBIC
- 1Ensure the import declaration for HSN 3215 11 30 includes all mandatory additional qualifiers for Chapter 32 commodities as specified in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers are obligatory 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
- 2Confirm that the supplier's commercial documentation (invoice, packing list, and technical data sheet) reflects the specific qualifier information required under Circular 23/2023-Cus before filing the bill of entry. Incomplete or missing qualifiers may result in consignment detention and ground rent pending rectification.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 mandatory Chapter 32 qualifiers required under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus — treating this as a standard ink import without specific declaration obligations. A bill of entry lacking the stipulated qualifiers is treated as an incomplete declaration from 15 October 2023, exposing the consignment to detention and demurrage while the importer seeks a revised entry.