Other
Acid dyes, mordant dyes and preparations, residual
HSN 3204 12 39 (Other acid and mordant dyes) is subject to mandatory additional qualifier declarations in the import entry under Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-Cus dated 30-09-2023, operative from 15 October 2023. All import declarations for Chapter 32 commodities must include the chemical and technical qualifiers stipulated in paragraphs 4.1 and 4.2 of that Circular.
- Chapter 32 qualifiers from CBIC
- Bill of entry declaration to CBIC
- 1Ensure the import declaration includes all mandatory additional qualifiers for Chapter 32 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers must be incorporated in the bill of entry with effect from 15 October 2023.CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
- 2Verify that the same qualifier requirements are met for any co-imported goods falling under Chapters 28, 29, 39 and CTH 3808, as all five chapter groups are covered by the same Circular and a single bill of entry spanning multiple chapters must satisfy qualifiers for each.CBIC Circular 23/2023-Cus dated 30-09-2023
The most common error on this tariff line is filing the bill of entry with a generic product description and omitting the chemical and technical qualifiers required by paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. A declaration deficient in the mandatory qualifiers is liable to be flagged for examination, resulting in consignment detention, demurrage, and ground rent while the entry is re-presented with corrected particulars.