Blues
Acid dyes, premetallised, blues for textile and industrial use
HSN 3204 12 64 (Blues — acid dyes, whether or not premetallised) is subject to mandatory additional qualifiers in import declarations administered by the Central Board of Indirect Taxes and Customs (CBIC) under CBIC Circular 23/2023-Cus dated 30-09-2023. The qualifier requirement applies to all commodities under Chapter 32 with effect from 15 October 2023 and must be reflected in the bill of entry at the time of filing.
- Mandatory qualifier declaration from CBIC
- Chapter 32 qualifiers from importer
- 1Ensure the import declaration for this CTI includes all mandatory additional qualifiers as specified in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. The qualifier obligation applies to Chapter 32 commodities with effect from 15 October 2023 and an incomplete declaration will prevent out-of-charge.CBIC Circular 23/2023-Cus dated 30-09-2023, para 4.1 and 4.2
- 2Upload the mandatory qualifier documentation in e-Sanchit at the bill of entry stage before customs out-of-charge. Non-compliance with the qualifier stipulations for Chapter 32 commodities is treated as a declaration deficiency under the Customs Act, 1962.CBIC Circular 23/2023-Cus dated 30-09-2023
The most common error on this tariff line is filing a standard bill of entry without appending the Chapter 32 mandatory qualifiers required since 15 October 2023. The qualifier fields in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus are chemical-composition and end-use descriptors specific to synthetic organic colouring matter; importers who treat them as optional or defer completion to a post-filing amendment face detention and demurrage while the declaration is referred back for rectification.