Other
Reactive dyes and preparations based thereon, other
HSN 3204 16 90 (Other reactive dyes and preparations) is subject to mandatory additional qualifiers in import declarations administered by the Central Board of Indirect Taxes and Customs (CBIC) under CBIC Circular 23/2023-Cus dated 30-09-2023, operative from 15 October 2023. The requirement applies to all commodities under Chapter 32 and mandates that chemical-identity qualifiers specified in paragraphs 4.1 and 4.2 of that Circular accompany every bill of entry.
- Chapter 32 qualifiers from CBIC
- Import declaration to CBIC
- 1Ensure the import declaration for HSN 3204 16 90 includes all mandatory additional qualifiers for Chapter 32 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers must be furnished in e-Sanchit at the bill-of-entry stage, with effect from 15 October 2023.CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
- 2Verify that the chemical-identity particulars in the import declaration match the supplier's product documentation for the specific reactive dye formulation being imported. Mismatch between declared qualifiers and accompanying commercial documents risks detention and re-examination at the port.CBIC Circular 23/2023-Cus dated 30-09-2023
The most common error on this tariff line is filing a bill of entry with generic product descriptions and omitting the Chapter 32 chemical-identity qualifiers required under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. Bills filed without these qualifiers have been flagged for misdeclaration review and attract detention pending re-examination; the obligation applies equally to preparations based on reactive dyes, not just the dye substance itself.