Newspaper ink
Newspaper ink for printing and publishing
HSN 3215 19 20 (Newspaper ink) is subject to mandatory additional qualifiers in import declarations administered by the Central Board of Indirect Taxes and Customs (CBIC) under CBIC Circular 23/2023-Cus dated 30-09-2023, operative from 15 October 2023. All import declarations for goods under Chapter 32 must include the stipulated technical qualifiers at paragraphs 4.1 and 4.2 of that Circular.
- Chapter 32 qualifiers from CBIC
- Commercial invoice from exporter
- 1Include all mandatory additional qualifiers in the import declaration as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023. These qualifiers are compulsory for all commodities under Chapter 32, with effect from 15 October 2023.CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
- 2Verify that the bill of entry description accurately reflects the technical composition and end-use category of the newspaper ink at the time of filing. An incomplete or non-conforming declaration is liable to examination, detention, and monetary penalty under the Customs Act, 1962.CBIC Circular 23/2023-Cus dated 30-09-2023
The most common error on this tariff line is filing the bill of entry with only the commercial description of the ink, without appending the Chapter 32 mandatory technical qualifiers prescribed in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. A declaration deficient in these qualifiers is flagged as non-compliant at first appraisement, triggering examination and potential detention even where the substantive classification and duty are undisputed.