Disperse greens
Disperse dyes and preparations, disperse greens
HSN 3204 11 91 (Disperse greens) is subject to mandatory additional qualifier declarations at the bill of entry under Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-Cus dated 30-09-2023. Importers of synthetic organic colouring matter under Chapter 32 must comply with the chemical-identity qualifier requirements stipulated in Paragraphs 4.1 and 4.2 of that circular, operative from 15 October 2023.
- Chapter 32 qualifiers from CBIC
- Import declaration to CBIC
- 1Ensure the import declaration includes all mandatory additional qualifiers for Chapter 32 commodities as stipulated in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifier requirements apply to disperse dyes under Chapter 32 with effect from 15 October 2023.CBIC Circular 23/2023-Cus dated 30-09-2023, Paragraphs 4.1 and 4.2
- 2Verify that the bill of entry accurately reflects the chemical identity and trade description of the disperse green dye. Declarations filed without the mandatory qualifiers risk bill-of-entry rejection or consignment detention pending amendment.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 and omitting the chemical-identity qualifiers now mandated under CBIC Circular 23/2023-Cus. The qualifier obligation spans Chapters 28, 29, 32, 39 and CTH 3808; an incomplete declaration triggers detention at the port of import pending amendment, attracting demurrage and ground rent that the circular's effective date of 15 October 2023 makes prospectively unambiguous.