Disperse blue 14 (duranol brill blue G)
Disperse blue 14 dye, disperse dye preparations
HSN 3204 11 55 (Disperse blue 14, duranol brill blue G) is subject to mandatory additional qualifiers in import declarations administered by the Central Board of Indirect Taxes and Customs (CBIC) under CBIC Circular 23/2023-Cus dated 30-09-2023. With effect from 15 October 2023, importers of goods under Chapter 32 must furnish specified qualifiers at 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
- 1At the time of filing the bill of entry, furnish 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 have been compulsory with effect from 15 October 2023 and omission renders the declaration deficient.CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
- 2Verify that the same qualifier requirements are met for any co-imported goods falling under Chapters 28, 29, 39, and CTH 3808, as the Circular covers all five chapter groups in a single compliance sweep at the bill-of-entry stage.CBIC Circular 23/2023-Cus dated 30-09-2023
The most common error on this tariff line is filing the bill of entry without populating the Chapter 32 mandatory qualifiers introduced by CBIC Circular 23/2023-Cus, on the assumption that a synthetic organic dye requires only tariff classification. An incomplete declaration triggers reassessment and potential detention; the qualifier fields cover technical identity parameters that must be sourced from the supplier's technical data sheet before vessel departure, not reconstructed at port.