Acid green 38 (alizarine cyanine green 3G)
Acid green 38, premetallised acid dye preparations
HSN 3204 12 24 (Acid green 38, alizarine cyanine green 3G) is subject to Central Board of Indirect Taxes and Customs (CBIC) mandatory declaration requirements under CBIC Circular 23/2023-Cus dated 30-09-2023, which mandates additional qualifiers in import declarations for synthetic organic colouring matter under Chapter 32. Importers must include the stipulated qualifiers per paragraphs 4.1 and 4.2 of that Circular at the bill-of-entry stage, effective 15 October 2023.
- Chapter 32 qualifiers from CBIC
- Import declaration from CBIC
- 1Include all mandatory additional qualifiers in the import declaration as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers are required for all commodities under Chapters 28, 29, 32, 39 and CTH 3808, effective 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 of the dye — Acid Green 38 (alizarine cyanine green 3G) — in line with the Chapter 32 qualifier requirements. An incomplete or absent declaration triggers bill-of-entry examination and potential consignment detention at the port.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 mandatory qualifiers, treating the dye as a generic chemical import rather than one subject to the Circular 23/2023-Cus declaration regime. The CBIC qualifier requirement applies to all Chapter 32 commodities regardless of consignment value or end-use, and an incomplete declaration — even one corrected post-filing — triggers examination, detention, and potential demurrage pending re-assessment.