Other
Basic dyes and preparations based thereon, other
HSN 3204 13 99 (Other basic dyes and preparations) 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. With effect from 15 October 2023, all import declarations for commodities under Chapter 32 must include the stipulated chemical qualifiers at the bill-of-entry stage.
- Chapter 32 qualifiers from CBIC
- Import declaration to CBIC
- 1Ensure the import declaration for this tariff line includes all mandatory additional qualifiers prescribed under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. This requirement applies to all commodities under Chapters 28, 29, 32, 39 and CTH 3808 with effect from 15 October 2023.CBIC Circular 23/2023-Cus dated 30-09-2023, Para 4.1 and 4.2
- 2Upload the bill of entry in e-Sanchit with the Chapter 32 qualifiers correctly populated before out-of-charge. Incomplete or missing qualifiers will cause the declaration to fail the CBIC system check and result in consignment detention.CBIC Circular 23/2023-Cus dated 30-09-2023
The most common error on this residual tariff line is filing the import declaration without populating the Chapter 32 chemical qualifiers — CAS number, chemical name, or purity specification — on the ground that the goods are a preparation or blend rather than a chemically defined substance. CBIC Circular 23/2023-Cus applies to preparations based on synthetic organic colouring matter equally; a declaration missing the para 4.1 and 4.2 qualifiers is treated as a deficient bill of entry, exposing the importer to detention and demurrage at port.