Disperse yellow 13 (duranol brill yellow 6 G)
Disperse yellow 13 dye, disperse dyes and preparations
HSN 3204 11 11 (Disperse yellow 13) is subject to mandatory additional qualifier declarations administered by the Central Board of Indirect Taxes and Customs (CBIC) under CBIC Circular 23/2023-Cus dated 30-09-2023. All import declarations for commodities under Chapter 32 must include the Chapter-specific qualifiers prescribed in paragraphs 4.1 and 4.2 of that Circular, with effect from 15 October 2023.
- Chapter 32 qualifiers from CBIC
- Import declaration to CBIC
- 1Include the mandatory additional qualifiers specified in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus in every import declaration for this tariff line. The qualifier regime applies to all commodities under Chapters 28, 29, 32, 39 and CTH 3808, and has been operative from 15 October 2023.CBIC Circular 23/2023-Cus dated 30-09-2023, paras 4.1 and 4.2
- 2Verify that the bill of entry accurately reflects the chemical identity of the disperse dye — trade name (Duranol Brilliant Yellow 6G), Colour Index name (Disperse Yellow 13), and any other qualifier fields prescribed under the Circular — before submission at the customs station.CBIC Circular 23/2023-Cus dated 30-09-2023, paras 4.1 and 4.2
The most common error on this tariff line is filing the bill of entry with only the trade name or only the Colour Index designation, omitting the chemical-identity qualifiers required by CBIC Circular 23/2023-Cus. A declaration that is incomplete as to the Chapter 32 qualifiers is treated as a misdeclaration at the time of assessment and may attract detention, re-assessment, and monetary penalty under the Customs Act, 1962 — even when the physical goods are correctly classified.