Disperse blue 24 (duranol blue 2G)
Disperse blue 24 dye and preparations based thereon
HSN 3204 11 56 (Disperse blue 24, also known as Duranol Blue 2G) is subject to mandatory additional qualifiers in the import declaration administered by the Central Board of Indirect Taxes and Customs (CBIC) under CBIC Circular 23/2023-Cus dated 30-09-2023. The requirement applies to all commodities under Chapter 32, including disperse dyes, with effect from 15 October 2023.
- Chapter 32 qualifiers from CBIC
- Import declaration from CBIC
- 1Ensure the import declaration for Disperse blue 24 includes all mandatory additional qualifiers for Chapter 32 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. Declarations filed without the prescribed qualifiers are liable to be treated as incomplete at the bill-of-entry stage.CBIC Circular 23/2023-Cus dated 30-09-2023, para 4.1 and 4.2, effective 15-10-2023
- 2Verify that the qualifiers cover the specific chemical identity and commercial description of the disperse dye, consistent with the Chapter 32 requirements under CBIC Circular 23/2023-Cus. Deficient declarations for Chapter 28, 29, 32, 39 and CTH 3808 commodities attract customs examination and potential detention.CBIC Circular 23/2023-Cus dated 30-09-2023
The most common error on this tariff line is filing the bill of entry with a generic product description — 'disperse dye' or 'synthetic organic colouring matter' — without the specific chemical qualifiers prescribed for Chapter 32 under CBIC Circular 23/2023-Cus. Incomplete qualifier declarations are flagged at system level and routed for customs examination, resulting in consignment detention, demurrage, and ground rent that accumulate before the deficiency can be rectified.