Blacks
Reactive dyes and preparations, black shades
HSN 3204 16 80 (Blacks, reactive dyes) is subject to mandatory additional qualifiers in the import declaration under CBIC Circular 23/2023-Cus dated 30-09-2023. The requirement applies to all commodities under Chapter 32 with effect from 15 October 2023, and the qualifying particulars must be declared at the bill-of-entry stage.
- Chapter 32 qualifiers declaration to CBIC
- Commercial invoice from exporter
- 1Ensure the import declaration includes the mandatory additional qualifiers stipulated in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus for Chapter 32 commodities. These qualifiers must be captured at the bill-of-entry stage with effect from 15 October 2023.CBIC Circular 23/2023-Cus dated 30-09-2023, Para 4.1 and 4.2
- 2Verify that the commercial documentation from the foreign supplier accurately reflects the chemical identity and technical grade of the reactive black dye, consistent with the qualifier particulars declared to customs. Discrepancies between the bill-of-entry declaration and accompanying documents expose the consignment to examination and detention.CBIC Circular 23/2023-Cus dated 30-09-2023, Para 4.1 and 4.2
The single most common error on this tariff line is filing the bill of entry without the Chapter 32 qualifier particulars — either because the customs broker's template pre-dates 15 October 2023 or because the foreign supplier's invoice omits the chemical descriptors needed to populate the fields. A declaration that is deficient in the mandatory qualifiers is liable to examination and detention at the port; the circular applies across Chapters 28, 29, 32, 39 and CTH 3808, so the same supplier invoice gap recurs across dye-intermediate shipments.