Disperse blue 3 (duranol brill blue BBN)
Disperse blue 3 dye, disperse dye preparations
HSN 3204 11 52 (Disperse blue 3, also known as Duranol Brilliant Blue BBN) is governed by the Central Board of Indirect Taxes and Customs (CBIC) mandatory-qualifier regime under CBIC Circular 23/2023-Cus dated 30-09-2023. Importers must furnish additional chemical-identity qualifiers in the import declaration for all commodities under Chapter 32, with effect from 15 October 2023.
- Chapter 32 qualifiers from CBIC
- Import declaration from CBIC
- 1Ensure the import declaration includes the mandatory additional qualifiers prescribed under Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus for Chapter 32 commodities. These qualifiers must be furnished at the bill-of-entry stage with effect from 15 October 2023; declarations filed without the required qualifiers are liable to be held up pending rectification.CBIC Circular 23/2023-Cus dated 30-09-2023, Paragraphs 4.1 and 4.2
- 2Verify that the technical product identity — including Colour Index name (Disperse Blue 3) and commercial name (Duranol Brilliant Blue BBN) — is accurately reflected in the qualifier fields of the bill of entry. Mismatch between declared qualifiers and the actual chemical identity may trigger re-assessment or 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 under the pre-October 2023 declaration format without the Chapter 32 chemical qualifiers, treating them as optional supplementary information. CBIC Circular 23/2023-Cus made these qualifiers mandatory with effect from 15 October 2023; a declaration lacking them is deficient at the bill-of-entry stage and subject to customs hold pending amendment, with attendant demurrage and ground rent exposure.