Screen printing ink
Black screen printing ink
HSN 3215 11 40 (Screen printing ink) is subject to Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-Cus dated 30-09-2023, which mandates additional qualifiers in import declarations for commodities under Chapters 28, 29, 32, 39 and CTH 3808, effective 15 October 2023. These mandatory qualifiers under paragraphs 4.1 and 4.2 of the Circular must be furnished at the bill-of-entry stage before out-of-charge.
- Chapter 32 qualifiers from CBIC
- Import declaration from CBIC
- 1Furnish 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 apply to all commodities under Chapter 32 and are a precondition for out-of-charge 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
- 2Ensure the bill of entry correctly reflects the 8-digit CTH 3215 11 40 and that the qualifier fields are populated for this tariff line. Incomplete or missing qualifiers will cause the declaration to be flagged for examination, resulting 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 populating the Chapter 32 mandatory qualifier fields introduced by CBIC Circular 23/2023-Cus, on the assumption that screen printing ink is a straightforward commodity requiring no special declaration. Omission of these qualifiers — applicable across Chapters 28, 29, 32, 39 and CTH 3808 — triggers a mismatch flag at the customs system level, leading to consignment detention pending a corrected declaration.