Reds
Synthetic organic red colouring matter, dye mixtures
HSN 3204 19 73 (Reds) is subject to mandatory declaration qualifiers under the Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-Cus dated 30-09-2023, which requires additional chemical-identity qualifiers in import declarations for commodities under Chapters 28, 29, 32, 39 and CTH 3808, operative from 15 October 2023. No sectoral product-licence is imposed by a separate PGA; CBIC's declaration-integrity overlay is the binding operative requirement at the bill of entry.
- Chapter 32 qualifiers declaration from CBIC
- Commercial invoice with chemical descriptors from exporter
- 1Ensure the import declaration includes the mandatory additional qualifiers for Chapter 32 commodities as stipulated in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers must be present in the bill of entry with effect from 15 October 2023; declarations lacking them are liable to detention pending correction.CBIC Circular 23/2023-Cus dated 30-09-2023, Paragraphs 4.1 and 4.2
- 2Obtain supporting commercial documentation from the exporter — invoice, packing list, and technical datasheet — that supplies the chemical-identity particulars needed to populate the mandatory qualifiers accurately. Inaccurate or incomplete qualifier data at the bill of entry stage attracts misdeclaration enforcement 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 a generic product description — 'synthetic red dye' or 'colouring matter' — without the specific chemical qualifiers mandated under Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. Customs officers verifying Chapter 32 declarations after 15 October 2023 will return the entry for amendment, triggering demurrage and ground rent; procure the exporter's technical datasheet before filing, not after.