Blues
Reactive dye blues, synthetic organic colouring matter
HSN 3204 16 50 (Reactive dye blues) is subject to the Central Board of Indirect Taxes and Customs (CBIC) mandatory-qualifier regime under CBIC Circular 23/2023-Cus dated 30-09-2023, which requires additional chemical-identity qualifiers in the import declaration for all commodities under Chapters 28, 29, 32, 39 and CTH 3808 with effect from 15 October 2023. No separate sectoral PGA licence or permit is required at the bill-of-entry stage beyond the CBIC declaration overlay.
- Chapter 32 qualifiers from CBIC
- Import declaration from CBIC
- 1Ensure the import declaration includes all mandatory additional qualifiers for Chapter 32 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. This requirement is operative from 15 October 2023 and applies to all bills of entry covering reactive dyes and preparations under HSN 3204 16 50.CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
- 2Verify that the chemical-identity qualifiers in the import declaration accurately describe the specific reactive blue dye or preparation being imported. Incorrect or absent qualifiers expose the consignment to detention and a demand for amendment of the bill of entry before out-of-charge.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 chemical-identity qualifiers mandated by CBIC Circular 23/2023-Cus, treating the reactive dye as a routine Chapter 32 commodity requiring no additional declaration. Absent or incomplete qualifiers trigger a customs query and compulsory amendment before out-of-charge is granted, causing consignment detention, demurrage, and ground rent at the port of import.