Greens
Synthetic organic green colouring matter, dye mixtures
HSN 3204 19 65 (Greens) is subject to mandatory additional declaration qualifiers in the import bill of entry under Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-Cus dated 30-09-2023, applicable to all commodities under Chapter 32 with effect from 15 October 2023. Importers must comply with the enhanced declaration requirements set out 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
- 1Ensure the import declaration includes all mandatory additional qualifiers stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus for Chapter 32 commodities. This requirement is operative with effect from 15 October 2023 and applies at the bill-of-entry stage.CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
- 2Verify that the qualifier details — covering the chemical identity and composition particulars mandated for Chapter 32 entries — are accurately entered and consistent with the supplier's technical documentation before filing. Incomplete or inconsistent qualifier declarations will result in bill-of-entry detention pending clarification.CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
The most common error on this tariff line is treating the Chapter 32 qualifier obligation as a post-clearance formality. The mandatory qualifiers under CBIC Circular 23/2023-Cus must be populated at bill-of-entry filing — not retrospectively. A declaration filed without the prescribed Chapter 32 qualifiers is deficient from the moment of filing and will be detained pending a corrected entry, accruing demurrage and ground rent.