Yellow 2 (auramine O)
Basic dye auramine O (Yellow 2) synthetic organic colourant
HSN 3204 13 21 (Yellow 2 / Auramine O) 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 under Paragraphs 4.1 and 4.2 of that Circular applies to all commodities under Chapter 32, effective 15 October 2023.
- Chapter 32 qualifiers from CBIC
- Import declaration from CBIC
- 1Include the mandatory additional qualifiers in the import declaration for this consignment as stipulated in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus, effective 15 October 2023. Non-inclusion of the required qualifiers at the bill-of-entry stage renders the declaration defective and may result in consignment detention.CBIC Circular 23/2023-Cus dated 30-09-2023, Paragraphs 4.1 and 4.2
- 2Confirm that the qualifier data covering the commodity under Chapter 32 is uploaded in e-Sanchit and referenced correctly on the bill of entry before out-of-charge. The qualifier regime applies across Chapters 28, 29, 32, 39 and CTH 3808; ensure the Chapter 32 qualifier set is used specifically for this tariff line.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, treating Auramine O as a routine dye import exempt from declaration overlays. The qualifier requirement under CBIC Circular 23/2023-Cus has been operative since 15 October 2023 and is verified at the proper-officer stage; a missing or incomplete qualifier field triggers a defective-declaration notice, detention of the consignment, and demurrage exposure while rectification is processed.