Acid greens
Acid green dyes, premetallised acid dyes, mordant dye preparations
HSN 3204 12 16 (Acid greens) is subject to mandatory additional declaration qualifiers in the import 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 of commodities under Chapter 32 must include the stipulated chemical descriptors at the bill-of-entry stage as specified in Paragraphs 4.1 and 4.2 of that Circular.
- Chapter 32 qualifiers declaration from CBIC
- Bill of entry with mandatory descriptors
- 1Ensure the import declaration for HSN 3204 12 16 includes all mandatory additional qualifiers for Chapter 32 commodities as specified in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. Non-compliant declarations filed on or after 15 October 2023 are liable to detention and reassessment at the port of entry.CBIC Circular 23/2023-Cus dated 30-09-2023, Paragraphs 4.1 and 4.2
- 2Verify that the chemical descriptors and qualifiers required under the Circular are sourced from the supplier and incorporated into the bill of entry before filing; post-entry amendment to add missing qualifiers incurs delay, demurrage, and ground rent pending customs reassessment.CBIC Circular 23/2023-Cus dated 30-09-2023
The most common error on this tariff line is filing the bill of entry with only the commercial product name — 'Acid Green [Colour Index number]' — without the mandatory chemical qualifier details required under Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. The Circular applies across Chapters 28, 29, 32, 39 and CTH 3808; an importer familiar with other dye families may assume compliance on the basis of a prior shipment cleared before 15 October 2023, but that clearance predates the operative date and provides no safe harbour.