Acid oranges
Acid orange dyes, premetallised and mordant preparations
HSN 3204 12 12 (Acid oranges) is subject to mandatory additional qualifier declarations under Chapter 32 of the Customs Tariff, administered by the Central Board of Indirect Taxes and Customs (CBIC) under CBIC Circular 23/2023-Cus dated 30-09-2023. Importers must furnish the prescribed chemical qualifiers in the import declaration at the bill-of-entry stage with effect from 15 October 2023.
- Chapter 32 qualifiers from CBIC
- Bill of entry declaration to CBIC
- 1Furnish the mandatory additional chemical qualifiers in the import declaration as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers apply to all commodities under Chapters 28, 29, 32, 39 and CTH 3808, and compliance is mandatory with effect from 15 October 2023.CBIC Circular 23/2023-Cus dated 30-09-2023, Para 4.1 and 4.2
- 2Ensure the bill of entry accurately identifies the acid orange dye category, including premetallised status and preparation basis, to satisfy the qualifier requirements. Incomplete or absent qualifiers may result in consignment detention pending rectification.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 Chapter 32 chemical qualifiers required since 15 October 2023, treating them as optional supplementary data. CBIC Circular 23/2023-Cus makes these qualifiers mandatory at the declaration stage; a missing or incomplete qualifier entry is grounds for consignment detention and re-examination, attracting demurrage and ground rent while the declaration is rectified.