Basic black
Basic black basic dyes and preparations
HSN 3204 13 93 (Basic black) is subject to mandatory additional qualifier declarations at the bill-of-entry stage under CBIC Circular 23/2023-Cus dated 30-09-2023, administered by the Central Board of Indirect Taxes and Customs (CBIC). The circular requires importers of commodities under Chapters 28, 29, 32, 39 and CTH 3808 to furnish specified technical qualifiers in the import declaration with effect from 15 October 2023.
- Chapter 32 qualifiers from CBIC
- Import declaration from CBIC
- 1Include all mandatory additional qualifiers in the import declaration as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These technical qualifiers for Chapter 32 commodities are mandatory with effect from 15 October 2023 and must be correctly populated before the bill of entry is filed.CBIC Circular 23/2023-Cus dated 30-09-2023, para 4.1 and 4.2
- 2Verify that the qualifier fields specific to synthetic organic colouring matter under Chapter 32 are accurately completed and consistent with supporting technical documentation from the supplier. Incomplete or inaccurate qualifier entries attract customs query, detention, and potential misdeclaration proceedings.CBIC Circular 23/2023-Cus dated 30-09-2023, para 4.1 and 4.2
The most common error on this tariff line is filing the bill of entry without populating the Chapter 32 mandatory qualifier fields, treating them as optional or as post-clearance amendable items. CBIC Circular 23/2023-Cus made these qualifiers a pre-clearance condition from 15 October 2023; a declaration filed without the required technical particulars is treated as incomplete, triggering customs examination and detention of the consignment until rectified.