Yellows
Direct dyes and preparations, yellow shades
HSN 3204 14 81 (Direct dyes, Yellows) is subject to mandatory additional qualifier declarations in the import bill of entry administered by the Central Board of Indirect Taxes and Customs (CBIC) under CBIC Circular 23/2023-Cus dated 30-09-2023. Importers must furnish the stipulated chemical-identity qualifiers under paragraphs 4.1 and 4.2 of that circular for all commodities under Chapters 28, 29, 32, 39 and CTH 3808, effective 15 October 2023.
- Chapter 32 qualifiers declaration from CBIC
- Bill of entry with para 4.1 and 4.2 details
- 1Prepare and include the mandatory additional qualifiers in the import declaration at the bill-of-entry stage, covering the chemical-identity particulars stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. This obligation applies to all Chapter 32 commodities 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 entry is filed with complete qualifier data before seeking out-of-charge. Incomplete or absent qualifier declarations expose the consignment to hold by the proper officer pending rectification, incurring demurrage and ground rent.CBIC Circular 23/2023-Cus dated 30-09-2023
The most common error on this tariff line is treating the Chapter 32 qualifier obligation as a post-clearance formality. The qualifiers under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus are mandatory at the time of filing the bill of entry; a declaration filed without them is deficient on its face, and the proper officer is entitled to withhold out-of-charge until the shortfall is remedied — accumulating demurrage liability with each day the consignment remains uncleared.