Reds
Reactive dyes and preparations, reds
HSN 3204 16 30 (Reactive dyes — Reds) is subject to mandatory Chapter 32 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. The qualifier requirements, operative from 15 October 2023, apply to all synthetic organic colouring matter under Chapter 32 and must be furnished at the time of import declaration.
- Chapter 32 qualifiers from CBIC
- Import declaration from CBIC
- 1Ensure the import declaration for HSN 3204 16 30 includes all mandatory additional qualifiers for Chapter 32 commodities as stipulated in Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus. Non-compliance with qualifier requirements is grounds for bill-of-entry detention at the port of import.CBIC Circular 23/2023-Cus dated 30-09-2023, Para 4.1 and 4.2 — operative from 15-10-2023
- 2Confirm that the qualifier declarations cover the chemical identity and specification parameters required under the circular, which applies uniformly to all imports under Chapters 28, 29, 32, 39 and CTH 3808. File the completed bill of entry with qualifiers populated before the consignment arrives at the customs station.CBIC Circular 23/2023-Cus dated 30-09-2023
The single most common error on this tariff line is submitting an import declaration with the Chapter 32 qualifier fields left blank or partially completed, on the assumption that the circular applies only to chemical raw materials rather than to dye preparations. CBIC Circular 23/2023-Cus applies expressly to preparations based on synthetic organic colouring matter — which is the precise scope of HSN 3204 16 30 — and an incomplete qualifier declaration triggers detention and reassessment, not merely a correctable amendment.