Acid blue 140 (carbolan brill blue 2R)
Acid dye Acid Blue 140 (carbolan brill blue 2R)
HSN 3204 12 55 (Acid Blue 140 / Carbolan Brill Blue 2R) is subject to import declaration requirements administered by the Central Board of Indirect Taxes and Customs (CBIC) under CBIC Circular 23/2023-Cus dated 30-09-2023. Importers must furnish mandatory additional qualifiers in the bill of entry for synthetic organic colouring matter falling under Chapter 32, with effect from 15 October 2023.
- Chapter 32 qualifiers from CBIC
- Bill of entry declaration to CBIC
- 1Furnish the mandatory additional qualifiers in the import declaration as stipulated in Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus for goods under Chapter 32. Failure to include the required qualifiers will prevent out-of-charge at the bill-of-entry stage.CBIC Circular 23/2023-Cus dated 30-09-2023, Para 4.1 and 4.2, effective 15-10-2023
- 2Verify that the product description on the bill of entry identifies the dye by its chemical name and commercial designation — here, Acid Blue 140 (Carbolan Brill Blue 2R) — consistent with the qualifier requirements for Chapter 32 commodities under the circular.CBIC Circular 23/2023-Cus dated 30-09-2023, Chapter 32 qualifier obligations
The most common error on this tariff line is filing a generic dye description on the bill of entry without the Chapter 32 mandatory qualifiers required under CBIC Circular 23/2023-Cus. An incomplete declaration does not trigger a simple amendment — it results in consignment detention and demurrage while the importer re-files with the correct product-specific qualifiers. Ensure the commercial invoice and packing list align precisely with the qualifier fields before the bill of entry is lodged.