Disperse red 3 (serisol fast pink B)
Disperse dyes and preparations based thereon (disperse red 3)
HSN 3204 11 31 (Disperse red 3, serisol fast pink B) is subject to mandatory additional qualifier declarations in import documentation under CBIC Circular 23/2023-Cus dated 30-09-2023, administered by the Central Board of Indirect Taxes and Customs (CBIC). The requirement applies to all synthetic organic colouring matter under Chapter 32 and mandates that importers furnish prescribed chemical and technical qualifiers at the bill-of-entry stage with effect from 15 October 2023.
- Chapter 32 qualifiers from CBIC
- Technical declaration from importer
- 1Include all mandatory additional qualifiers in the import declaration as prescribed under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus for goods under Chapter 32. This requirement has been operative with effect from 15 October 2023 and applies at every bill-of-entry filing.CBIC Circular 23/2023-Cus dated 30-09-2023, para 4.1 and 4.2
- 2Verify that the chemical and technical qualifier data — including dye identity, CAS number, and preparation composition where applicable — matches the commercial invoice and certificate of analysis. Discrepancies between the declared qualifiers and accompanying trade documents invite examination and may result in consignment detention.CBIC Circular 23/2023-Cus dated 30-09-2023, para 4.1 and 4.2
The most common error on this tariff line is filing the bill of entry with the HSN and value fields completed but omitting the Chapter 32 mandatory qualifiers entirely, treating them as optional annotations. CBIC Circular 23/2023-Cus makes the qualifiers a hard requirement for Chapters 28, 29, 32, 39 and CTH 3808 since 15 October 2023; a declaration filed without the prescribed qualifiers is facially non-compliant and exposes the consignment to examination, re-assessment, and ground rent while the deficiency is resolved.