Lithographic ink and jelly
Lithographic ink and jelly for printing
HSN 3215 19 10 (Lithographic ink and jelly) is subject to Central Board of Indirect Taxes and Customs (CBIC) mandatory additional-qualifier requirements under CBIC Circular 23/2023-Cus dated 30-09-2023, operative with effect from 15 October 2023. All import declarations for Chapter 32 commodities must include the specified additional qualifiers at the bill-of-entry stage as stipulated in paragraphs 4.1 and 4.2 of that Circular.
- Chapter 32 qualifiers from CBIC
- Import declaration from CBIC
- 1Include all mandatory additional qualifiers in the import declaration for this Chapter 32 commodity as specified in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. Non-compliance with the qualifier requirements renders the bill of entry deficient and liable to detention at the port of import.CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2, with effect from 15-10-2023
- 2Confirm that the qualifier declarations cover the commodity's technical and compositional particulars as required for Chapter 32 tariff lines. The same obligation applies concurrently to imports under Chapters 28, 29, 39 and CTH 3808, so multi-chapter consignments must carry compliant qualifiers for each line.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 additional qualifiers, treating lithographic ink as a routine chemical import with no special declaration burden. CBIC Circular 23/2023-Cus has been operative since 15 October 2023, and customs systems flag non-compliant entries for examination; a deficient qualifier field results in consignment detention and demurrage accrual until the declaration is corrected or a revised bill of entry is filed.