Disperse red 4 (celliton fast pink RF)
Disperse red 4 dye, disperse dye preparations
HSN 3204 11 32 (Disperse red 4, celliton fast pink RF) is subject to mandatory additional qualifier declarations in the bill of entry administered by the Central Board of Indirect Taxes and Customs (CBIC) under CBIC Circular 23/2023-Cus dated 30-09-2023. With effect from 15 October 2023, importers must furnish the Chapter 32 qualifiers stipulated in paragraphs 4.1 and 4.2 of that Circular at the time of filing.
- Chapter 32 qualifiers from CBIC
- Bill of entry declaration to CBIC
- 1At the time of filing the bill of entry, include the mandatory additional qualifiers for Chapter 32 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers are compulsory with effect from 15 October 2023 and non-compliance may result in the bill of entry being flagged for examination.CBIC Circular 23/2023-Cus dated 30-09-2023, paras 4.1 and 4.2
- 2Verify that the import declaration correctly identifies the specific disperse dye by its recognised chemical designation (Disperse Red 4, also known as celliton fast pink RF) to satisfy the qualifier specificity required under the Circular for synthetic organic colouring matter under Chapter 32.CBIC Circular 23/2023-Cus dated 30-09-2023
The most common error on this tariff line is filing a bill of entry without the mandatory Chapter 32 qualifiers introduced by CBIC Circular 23/2023-Cus, whether from reliance on pre-October 2023 filing templates or from misidentifying the product as falling outside the qualifier scope. Disperse dye preparations based on Disperse Red 4 fall squarely within the Chapter 32 commodity category listed in the Circular; incomplete qualifier declarations attract examination, detention, and demurrage pending rectification.