Other
Disperse dyes and preparations based thereon, other
HSN 3204 11 29 (Other disperse dyes and preparations) 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, effective 15 October 2023. The requirement applies to all commodities under Chapter 32 and mandates specific chemical-identity particulars at the bill-of-entry stage.
- Chapter 32 qualifiers from CBIC
- Chemical-identity declaration from importer
- 1Ensure the import declaration for HSN 3204 11 29 includes all mandatory additional qualifiers prescribed under Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers cover chemical-identity particulars for synthetic organic colouring matter and disperse dye preparations 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 correctly declares the Chapter 32 qualifiers alongside the 8-digit CTH. Non-declaration or incorrect declaration of mandatory qualifiers renders the bill of entry deficient and liable to customs examination, detention, and demands for re-presentation.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 on the assumption that the dye preparation is a finished formulation rather than a pure chemical — CBIC Circular 23/2023-Cus applies to preparations under Chapter 32 as explicitly as to pure substances. A deficient declaration triggers an examination order and potential consignment detention with demurrage accumulating until a revised bill of entry with correct qualifiers is accepted.