Yellows
Synthetic organic yellow colouring matter, dyes
HSN 3204 19 51 (Yellows) is subject to Central Board of Indirect Taxes and Customs (CBIC) mandatory additional qualifier requirements under CBIC Circular 23/2023-Cus dated 30-09-2023, applicable to all import declarations for 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
- 1Include all mandatory additional qualifiers in the import declaration as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. The requirement is operative from 15 October 2023 and applies to every bill of entry covering synthetic organic colouring matter under Chapter 32.CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
- 2Upload the completed import declaration with Chapter 32 qualifiers in e-Sanchit before out-of-charge. A bill of entry that omits the mandatory qualifiers will be held by the proper officer pending rectification.CBIC Circular 23/2023-Cus dated 30-09-2023
The most common error on this tariff line is filing a standard bill of entry without completing the Chapter 32 mandatory qualifier fields introduced by CBIC Circular 23/2023-Cus. The qualifier obligation spans Chapters 28, 29, 32, 39 and CTH 3808 simultaneously, so importers who routinely handle chemicals across multiple chapters sometimes apply the qualifiers to one chapter and omit them for another — triggering detention and ground rent on the deficient consignment pending amendment.