Acid blue 78 (solway sky blue B)
Acid dye, premetallised acid blue colourant
HSN 3204 12 48 (Acid blue 78 — Solway Sky Blue B) is subject to the Central Board of Indirect Taxes and Customs (CBIC) mandatory additional-qualifier regime under CBIC Circular 23/2023-Cus dated 30-09-2023, operative from 15 October 2023. Importers must declare the prescribed Chapter 32 qualifiers in the import declaration at the bill-of-entry stage.
- Chapter 32 qualifiers from CBIC
- Import declaration from CBIC
- 1Complete the mandatory additional qualifiers for Chapter 32 commodities in the import declaration as stipulated in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. This requirement has been operative from 15 October 2023 and applies to all bills of entry covering HSN 3204 12 48.CBIC Circular 23/2023-Cus dated 30-09-2023, Paragraphs 4.1 and 4.2
- 2Ensure the additional qualifiers are accurately populated before filing; incomplete or absent qualifier declarations attract hold at the bill-of-entry assessment stage and may result in detention of the consignment pending re-filing.CBIC Circular 23/2023-Cus dated 30-09-2023
The most common error on this tariff line is submitting an import declaration without the Chapter 32 additional qualifiers on the assumption that the chemical is a straightforward dye with no regulatory overlay. CBIC Circular 23/2023-Cus applies across the entirety of Chapters 28, 29, 32, 39 and CTH 3808, and the qualifier fields are mandatory — not optional — from 15 October 2023; a declaration missing those fields will be held at assessment regardless of the completeness of the commercial invoice.