Oranges
Acid dyes, mordant dyes, orange shades
HSN 3204 12 62 (acid dyes, orange shades) is subject to Central Board of Indirect Taxes and Customs (CBIC) mandatory additional-qualifier requirements under CBIC Circular 23/2023-Cus dated 30-09-2023, operative from 15 October 2023. Importers must include the Chapter 32 chemical qualifiers stipulated in Paragraphs 4.1 and 4.2 of that Circular in all import declarations at the bill-of-entry stage.
- Chapter 32 qualifiers from CBIC
- Import declaration from CBIC
- 1Include all mandatory additional qualifiers for Chapter 32 commodities in the import declaration as stipulated in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. This requirement is operative with effect from 15 October 2023 and applies at the bill-of-entry stage.CBIC Circular 23/2023-Cus dated 30-09-2023, Paragraphs 4.1 and 4.2
- 2Verify that the qualifier declarations are accurate and consistent with the chemical identity of the dye being imported; incomplete or inaccurate qualifier entries may result in consignment detention pending re-declaration or 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 without the Chapter 32 mandatory qualifiers — or providing qualifiers that are incomplete relative to the Paragraphs 4.1 and 4.2 checklist. Because the qualifier obligation spans Chapters 28, 29, 32, 39 and CTH 3808, importers with multi-chapter shipments sometimes apply the qualifier set for an adjacent chapter to their dye entries, triggering examination holds and demurrage.