Acid blue 93 (ink blue)
Acid blue 93 dye, ink blue acid dye
HSN 3204 12 51 (Acid blue 93, ink blue) is subject to mandatory additional qualifier declarations in the import entry 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 commodities under Chapter 32 must furnish the stipulated qualifiers at paragraphs 4.1 and 4.2 of that circular on every bill of entry.
- Chapter 32 qualifiers from CBIC
- Import declaration from CBIC
- 1Ensure the import declaration for Acid blue 93 includes all mandatory additional qualifiers prescribed under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers are compulsory for all commodities under Chapters 28, 29, 32, 39 and CTH 3808, effective 15 October 2023.CBIC Circular 23/2023-Cus dated 30-09-2023, paras 4.1 and 4.2
- 2Verify that the qualifier fields are correctly populated in the bill of entry before submission; incomplete or missing qualifiers may result in customs queries, consignment detention, and accrual of demurrage and ground rent pending rectification.CBIC Circular 23/2023-Cus dated 30-09-2023
The most common error on this tariff line is filing the bill of entry without the Chapter 32 mandatory qualifiers on the assumption that the obligation applies only to bulk chemicals in Chapters 28 and 29. CBIC Circular 23/2023-Cus explicitly extends the qualifier requirement to Chapter 32 commodities including synthetic organic colouring matter; omission triggers a customs query that suspends out-of-charge and exposes the consignment to detention, demurrage, and ground rent until a corrected declaration is accepted.