Direct greens (azo)
Direct green azo dyes and preparations
HSN 3204 14 50 (Direct greens, azo) is subject to Central Board of Indirect Taxes and Customs (CBIC) mandatory declaration requirements under CBIC Circular 23/2023-Cus dated 30-09-2023, which requires additional qualifiers in import declarations for all commodities under Chapter 32 with effect from 15 October 2023. No separate sectoral PGA licence or permit is required, but the declaration-qualifier obligation applies at the bill-of-entry stage.
- 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 qualifiers apply to all commodities under Chapters 28, 29, 32, 39 and CTH 3808 and have been compulsory with effect from 15 October 2023.CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
- 2Verify that the bill of entry correctly classifies the dye under CTH 3204 14 50 as a direct green azo dye. Misclassification within Chapter 32 — for example as a vat, reactive, or disperse dye — triggers re-assessment and potential misdeclaration proceedings under the Customs Act, 1962.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 by CBIC Circular 23/2023-Cus, treating direct azo dyes as ordinary chemicals not subject to the enhanced declaration regime. Absent or incomplete qualifiers cause the bill of entry to be rejected or queried at the assessment stage, leading to consignment detention and accumulating demurrage; the obligation applies to every import regardless of quantity or end-use.