Violets
Acid dyes, violet shades, premetallised or mordant
HSN 3204 12 63 (Violets) is subject to mandatory additional qualifiers in the import declaration administered by the Central Board of Indirect Taxes and Customs (CBIC) under CBIC Circular 23/2023-Cus dated 30-09-2023, effective 15 October 2023. The circular applies to all synthetic organic colouring matter under Chapter 32 and requires specific chemical-identity qualifiers at the bill-of-entry stage.
- Chapter 32 qualifiers from CBIC
- Import declaration from CBIC
- 1Ensure the import declaration for this tariff line includes the mandatory additional qualifiers specified in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers cover chemical-identity particulars for synthetic organic colouring matter under Chapter 32 and must be filed 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 qualifier requirement is met for every consignment of acid dyes or mordant dye preparations under this CTH, including premetallised variants. Non-compliance with the declaration qualifiers triggers a deficiency notice and detention of the consignment pending rectification.CBIC Circular 23/2023-Cus dated 30-09-2023, Chapter 32 overlay
The most common error on this tariff line is filing a bill of entry with a generic product description and overlooking the Chapter 32 chemical-identity qualifiers mandated from 15 October 2023. A declaration that omits the paragraphs 4.1 and 4.2 particulars is treated as a deficient entry regardless of whether the goods are otherwise correctly classified, resulting in detention and demurrage until a revised declaration is accepted by the proper officer.