Rotary ink
Rotary ink for printing applications
HSN 3215 19 30 (Rotary ink) 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 from 15 October 2023. Importers must ensure that the bill of entry declaration for Chapter 32 commodities includes the stipulated qualifiers as set out in Paragraphs 4.1 and 4.2 of that Circular.
- Chapter 32 qualifiers declaration from CBIC
- Bill of entry from CBIC
- 1Ensure the import declaration for Rotary ink (HSN 3215 19 30) includes all mandatory additional qualifiers specified in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. This requirement applies to all Chapter 32 commodities with effect from 15 October 2023.CBIC Circular 23/2023-Cus dated 30-09-2023, Paragraphs 4.1 and 4.2
- 2File the bill of entry with the qualifier-compliant declaration before seeking out-of-charge. An incomplete or missing qualifier in the import declaration renders the bill of entry non-compliant and may result in examination or detention of the consignment.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 mandatory qualifiers prescribed under CBIC Circular 23/2023-Cus — an omission that customs officers flag at the out-of-charge stage, triggering examination, potential detention, and demurrage liability. The qualifier requirement extends across Chapters 28, 29, 32, 39 and CTH 3808; importers handling multiple product lines should confirm that their customs broker's declaration template has been updated to incorporate all Paragraphs 4.1 and 4.2 fields.