Acid brown
Acid brown dyes, premetallised acid dyes, mordant dye preparations
HSN 3204 12 17 (Acid brown) is subject to the Central Board of Indirect Taxes and Customs (CBIC) mandatory additional-qualifiers regime under CBIC Circular 23/2023-Cus dated 30-09-2023, operative from 15 October 2023. Importers must include the stipulated chemical-identity qualifiers in the import declaration at the bill-of-entry stage, as prescribed in Paragraphs 4.1 and 4.2 of that Circular.
- Chapter 32 qualifiers from CBIC
- Import declaration from CBIC
- 1Include all mandatory additional qualifiers for Chapter 32 commodities in the import declaration at the bill of entry, as stipulated in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers must accurately describe the chemical identity and nature of the acid brown dye being imported.CBIC Circular 23/2023-Cus dated 30-09-2023, Paragraphs 4.1 and 4.2; effective 15-10-2023
- 2Verify that the qualifiers submitted cover the full scope required for Chapters 28, 29, 32, 39 and CTH 3808 goods, as the circular applies across all these chapters. Incomplete or inaccurate qualifier declarations may result in consignment detention and examination by the proper officer.CBIC Circular 23/2023-Cus dated 30-09-2023
The most common error on this tariff line is filing the bill of entry with the standard product description alone and omitting the chemical-identity qualifiers mandated under Paragraphs 4.1 and 4.2 of Circular 23/2023-Cus. A declaration that omits these qualifiers is treated as non-compliant from 15 October 2023 onwards and triggers examination and potential detention of the consignment at port, with demurrage accruing until a corrected declaration is accepted.