Blacks
Black acid dyes, premetallised acid dyes and mordant dyes
HSN 3204 12 67 (Blacks) is subject to the Central Board of Indirect Taxes and Customs (CBIC) mandatory additional-qualifier regime under CBIC Circular 23/2023-Cus dated 30-09-2023, which requires importers to declare specified chemical identifiers in the import declaration for commodities under Chapter 32 with effect from 15 October 2023. No separate sectoral PGA licence is required; the operative compliance obligation arises at the bill-of-entry stage through the mandatory qualifier declarations under Paragraphs 4.1 and 4.2 of that Circular.
- Chapter 32 qualifiers from CBIC
- Import declaration from CBIC
- 1Include the mandatory additional qualifiers stipulated in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus in every import declaration for this tariff line. These chemical-identity qualifiers are compulsory for all Chapter 32 commodities with effect from 15 October 2023.CBIC Circular 23/2023-Cus dated 30-09-2023, Paragraphs 4.1 and 4.2
- 2Verify at the bill-of-entry filing stage that each qualifier field is populated with the correct chemical descriptor for the specific black acid or mordant dye being imported. Missing or incorrect qualifier entries result in detention of the consignment pending amendment of the declaration.CBIC Circular 23/2023-Cus dated 30-09-2023, Paragraphs 4.1 and 4.2
The most common error on this tariff line is filing the bill of entry without populating the mandatory chemical-identifier qualifier fields required under CBIC Circular 23/2023-Cus. Because the qualifier obligation extends across Chapters 28, 29, 32, 39 and CTH 3808, importers managing multiple product lines sometimes apply a single generic entry format, which fails the Chapter 32 specificity requirement; the result is consignment detention and demurrage while an amendment is processed.