Other
Disperse dyes and preparations, other synthetic organic colourants
HSN 3204 11 19 (Other disperse dyes and preparations based thereon) is subject to mandatory additional qualifier declarations in the import bill of entry under CBIC Circular 23/2023-Cus dated 30-09-2023. The Central Board of Indirect Taxes and Customs (CBIC) requires chemical-identity qualifiers for all commodities under Chapters 28, 29, 32, 39 and CTH 3808, with effect from 15 October 2023.
- Chapter 32 qualifiers from CBIC
- Import declaration from CBIC
- 1Include the mandatory additional qualifiers in the import declaration for this tariff line as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers cover chemical-identity particulars applicable to all Chapter 32 commodities and are mandatory with effect from 15 October 2023.CBIC Circular 23/2023-Cus dated 30-09-2023, para 4.1 and 4.2
- 2Verify that the bill of entry accurately reflects the specific disperse dye or preparation being imported; HSN 3204 11 19 is a residual entry covering disperse dyes not classified under a more specific sub-heading, and an incomplete qualifier declaration risks bill-of-entry rejection or customs query at the time of assessment.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 chemical-identity qualifiers required under CBIC Circular 23/2023-Cus — an omission that results in a deficiency notice and assessment delay, not a minor irregularity. Because 3204 11 19 is a residual 'Other' entry, customs officers routinely scrutinise qualifier completeness to confirm correct classification and rule out misdeclaration of higher-duty or restricted dye categories.