Acid blue 14 (solacet fast blue 4 G1)
Acid blue 14 synthetic acid dye (solacet fast blue 4G)
HSN 3204 12 42 (Acid blue 14) is subject to Central Board of Indirect Taxes and Customs (CBIC) mandatory additional-qualifier requirements in import declarations under CBIC Circular 23/2023-Cus dated 30-09-2023. Importers must include the Chapter 32 qualifiers specified in paragraphs 4.1 and 4.2 of that Circular in every bill of entry filed on or after 15 October 2023.
- Chapter 32 qualifiers declaration to CBIC
- Commercial invoice from exporter
- 1Include all mandatory additional qualifiers for Chapter 32 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus in the import declaration. This requirement applies to all bills of entry filed on or after 15 October 2023 and non-compliance may result in detention of the consignment at the port of import.CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
- 2Ensure the bill of entry accurately identifies the dye by its chemical identity — Acid Blue 14 (Solacet Fast Blue 4G) — and the applicable CTH 3204 12 42, consistent with the qualifier-disclosure obligations under the Circular. Misdescription or omission of qualifiers attracts reassessment and potential penalty 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 Chapter 32 description and omitting the mandatory chemical or product qualifiers required under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. The Circular covers Chapters 28, 29, 32, 39 and CTH 3808 as a group — importers who handle dyes alongside intermediates under those other chapters sometimes apply the qualifier regime selectively, leaving Chapter 32 declarations deficient and exposing the consignment to reassessment and ground rent accrual pending correction.