Other
Acid dyes, premetallised dyes, mordant dyes and preparations
HSN 3204 12 69 (acid dyes and mordant dye preparations, residual) is subject to mandatory additional qualifiers in the import declaration 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 is verified at the bill-of-entry stage before out-of-charge.
- Chapter 32 qualifiers from CBIC
- Import declaration from CBIC
- 1Ensure the import declaration for HSN 3204 12 69 includes the mandatory additional qualifiers stipulated in Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers apply to all commodities under Chapters 28, 29, 32, 39 and CTH 3808 with effect from 15 October 2023.CBIC Circular 23/2023-Cus dated 30-09-2023, Para 4.1 and 4.2
- 2File the bill of entry with the Chapter 32 qualifiers correctly populated before the consignment arrives at the port of import. Declarations filed without the mandatory qualifiers are liable to be treated as incomplete, resulting in detention pending correction.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 additional qualifiers on the grounds that the product is a residual 'Other' sub-heading with limited chemical specificity. CBIC Circular 23/2023-Cus applies at the chapter level — the qualifier obligation is not conditional on the 8-digit descriptor being a named compound — and an incomplete declaration will trigger detention and demurrage until a corrected bill of entry is accepted.