Reds
Synthetic organic red colouring matter, other dyes
HSN 3204 19 63 (Reds) is subject to mandatory additional chemical qualifiers in the import declaration administered by the Central Board of Indirect Taxes and Customs (CBIC) under CBIC Circular 23/2023-Cus dated 30-09-2023, effective 15 October 2023. All import declarations for commodities under Chapter 32 must include the qualifiers stipulated in paragraphs 4.1 and 4.2 of that Circular at the bill-of-entry stage.
- Chapter 32 qualifiers from CBIC
- Bill of entry declaration to 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. These qualifiers apply to all commodities under Chapters 28, 29, 32, 39 and CTH 3808 and are mandatory with effect from 15 October 2023.CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
- 2Verify that the bill of entry filed at the port of import correctly reflects the Chapter 32 qualifier data before out-of-charge. A declaration filed without the stipulated qualifiers is liable to detention and reassessment under the Customs Act, 1962.CBIC Circular 23/2023-Cus dated 30-09-2023
The most common error on this tariff line is filing the bill of entry with an incomplete or generic chemical description and treating the Chapter 32 qualifier requirement as advisory. CBIC Circular 23/2023-Cus makes the additional qualifiers under paragraphs 4.1 and 4.2 mandatory from 15 October 2023; a declaration deficient in these qualifiers exposes the consignment to detention and reassessment, with demurrage and ground rent accumulating at the port pending correction.