Other
Synthetic organic colouring matter, other dye mixtures
HSN 3204 19 29 (synthetic organic colouring matter, residual category) 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. With effect from 15 October 2023, importers must furnish the Chapter 32 qualifiers specified in Paragraphs 4.1 and 4.2 of that Circular at the bill-of-entry stage.
- Chapter 32 qualifiers from CBIC
- Import declaration from CBIC
- 1Furnish the mandatory additional qualifiers for Chapter 32 commodities as specified in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus in the import declaration. This requirement applies to all bills of entry filed on or after 15 October 2023.CBIC Circular 23/2023-Cus dated 30-09-2023, Paragraphs 4.1 and 4.2
- 2Confirm that the qualifier data — covering chemical identity, end-use category, and composition as prescribed — is complete and accurate before submission. Incomplete or omitted qualifiers render the declaration deficient and may result in customs detention pending rectification.CBIC Circular 23/2023-Cus dated 30-09-2023, Paragraphs 4.1 and 4.2
The most common error on this tariff line is filing a bill of entry without the Chapter 32 additional qualifiers — treating the declaration as a standard chemical import and overlooking the Circular 23/2023-Cus overlay that has applied since 15 October 2023. Omission of the Paragraphs 4.1 and 4.2 qualifiers triggers a deficiency notice and consignment detention at the port of import, with demurrage accruing until the declaration is rectified.