Other
Basic dyes and preparations based thereon, other
HSN 3204 13 69 (Other basic dyes and preparations) is subject to mandatory additional qualifiers in the import declaration under the Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-Cus dated 30-09-2023, operative from 15 October 2023. This requirement applies to all commodities under Chapter 32 and mandates specific chemical-identity declarations at the bill-of-entry stage per paragraphs 4.1 and 4.2 of that circular.
- Chapter 32 qualifiers from CBIC
- Import declaration from CBIC
- 1File the import declaration with the mandatory additional qualifiers for Chapter 32 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers must be included in the bill of entry with effect from 15 October 2023; a declaration without the required qualifiers will be returned for correction.CBIC Circular 23/2023-Cus dated 30-09-2023, paras 4.1 and 4.2
- 2Ensure the chemical identity information provided in the qualifiers accurately reflects the specific basic dye or preparation being imported. Incorrect or incomplete qualifier data constitutes a misdeclaration under the Customs Act, 1962 and may attract examination, detention, and monetary penalty.CBIC Circular 23/2023-Cus dated 30-09-2023, paras 4.1 and 4.2
The single most common error on this tariff line is filing the bill of entry with the generic 8-digit CTH description alone, without appending the Chapter 32 mandatory qualifiers required by CBIC Circular 23/2023-Cus. Bills filed without the qualifier data are treated as deficient declarations; the resulting customs examination and hold generates demurrage and ground rent that accumulates rapidly on chemical-dye consignments stored at port.