Oranges
Synthetic organic colouring matter, orange dyes and pigments
HSN 3204 19 52 (Oranges — synthetic organic colouring matter) is subject to mandatory additional qualifier declarations administered by the Central Board of Indirect Taxes and Customs (CBIC) under CBIC Circular 23/2023-Cus dated 30-09-2023. Importers must include the Chapter 32 qualifiers specified in paragraphs 4.1 and 4.2 of that Circular in every import declaration, with effect from 15 October 2023.
- Chapter 32 qualifiers from CBIC
- Import declaration to CBIC
- 1Include all mandatory additional qualifiers for Chapter 32 commodities in the import declaration at the bill of entry, as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. This requirement has been operative with effect from 15 October 2023.CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
- 2Verify that the qualifier entries accurately describe the synthetic organic colouring matter — including chemical identity, end-use category, and any mixture composition where the product consists of colouring matter from two or more sub-headings 3204 11 to 3204 19. Incomplete or inaccurate qualifiers may result in bill-of-entry rejection or consignment detention.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 the bill of entry without the Chapter 32 mandatory qualifiers — treating this HSN as a straightforward chemical import and overlooking the CBIC Circular 23/2023-Cus overlay that applies equally to Chapters 28, 29, 32, 39 and CTH 3808. Bills filed after 15 October 2023 without compliant qualifier entries are subject to detention and re-examination, and retrospective amendment attracts demurrage and ground rent at the port.