Other
Basic dyes and preparations based thereon, other
HSN 3204 13 29 (Other basic dyes and preparations) is subject to customs declaration requirements administered by the Central Board of Indirect Taxes and Customs (CBIC) under CBIC Circular 23/2023-Cus dated 30-09-2023. Mandatory additional qualifiers in the import declaration for Chapter 32 commodities must be included at the bill-of-entry stage with effect from 15 October 2023.
- Chapter 32 qualifiers from CBIC
- Import declaration from CBIC
- 1Include the mandatory additional qualifiers in the import declaration for this Chapter 32 commodity as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers apply to all import declarations for goods under Chapters 28, 29, 32, 39 and CTH 3808 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 all required qualifier fields are correctly populated; incomplete or absent qualifiers may result in customs detention of the consignment pending rectification.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 introduced under CBIC Circular 23/2023-Cus — a compliance layer that importers of dyestuffs frequently overlook because it operates at the declaration level rather than through a separate PGA licence or certificate. An incomplete qualifier field triggers a customs query or consignment hold at the port, accruing demurrage and ground rent while the declaration is rectified.