Acid red
Acid red dyes, premetallised acid dyes and preparations
HSN 3204 12 13 (Acid red) is subject to mandatory additional qualifier declarations in import entries 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 chemical qualifiers stipulated in paragraphs 4.1 and 4.2 of that Circular covering commodities under Chapters 28, 29, 32, 39 and CTH 3808.
- Chapter 32 qualifiers declaration from CBIC
- Import declaration from CBIC
- 1Include all mandatory additional qualifiers required under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus in the import declaration for each consignment of Acid red under HSN 3204 12 13. These qualifiers became compulsory with effect from 15 October 2023 and a declaration that omits them is deficient at the bill of entry.CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
- 2Verify that the bill of entry correctly identifies the commodity under Chapter 32 and that the qualifier fields are populated with the chemical-specificity data demanded by CBIC for synthetic organic colouring matter. Incomplete qualifier data may result in customs hold and demand for a corrected entry.CBIC Circular 23/2023-Cus dated 30-09-2023
The most common error on this tariff line is filing the bill of entry without the Chapter 32 chemical qualifiers, treating them as optional descriptors rather than mandatory declaration fields. Since 15 October 2023, absent or incomplete qualifiers under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus render the entry deficient, exposing the consignment to detention and demurrage while a corrected entry is filed.