Basic azo dyes
Basic azo dyes and preparations based thereon
HSN 3204 13 10 (Basic azo dyes) is subject to the mandatory additional-qualifier declaration regime administered by the Central Board of Indirect Taxes and Customs (CBIC) under CBIC Circular 23/2023-Cus dated 30-09-2023. With effect from 15 October 2023, all import declarations for commodities under Chapter 32 must carry the specific chemical qualifiers stipulated in Paragraphs 4.1 and 4.2 of that Circular.
- Chapter 32 qualifiers declaration from CBIC
- Bill of entry with CBIC qualifiers from CBIC
- 1Include the mandatory additional qualifiers in the import declaration for this tariff line as stipulated in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers — covering chemical identity, CAS number, and related descriptors — must be entered correctly before the bill of entry is assessed; non-compliant declarations are liable to detention at the port of import.CBIC Circular 23/2023-Cus dated 30-09-2023, Paragraphs 4.1 and 4.2, effective 15-10-2023
- 2Verify that the same qualifier requirements are met for any co-imported goods under Chapters 28, 29, 39 and CTH 3808 shipped in the same consignment, as the Circular applies uniformly across all five covered chapter-headings.CBIC Circular 23/2023-Cus dated 30-09-2023
The most common error on this tariff line is submitting a bill of entry with generic product descriptions — 'basic azo dye' or trade names only — without the specific chemical qualifiers (CAS number, chemical name, functional descriptor) required under Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. A declaration deficient in these qualifiers is treated as non-compliant from the date of assessment, exposing the consignment to detention and demurrage while a revised declaration is processed.