Acid violets
Acid violet dyes, premetallised acid dyes and preparations
HSN 3204 12 94 (Acid violets) is governed by Central Board of Indirect Taxes and Customs (CBIC) mandatory chemical-qualifier requirements under CBIC Circular 23/2023-Cus dated 30-09-2023, operative from 15 October 2023. Import declarations for this tariff line must include the additional qualifiers specified in Paragraphs 4.1 and 4.2 of that Circular, covering synthetic organic colouring matter under Chapter 32.
- Chapter 32 qualifiers from CBIC
- Import declaration from CBIC
- 1Include the mandatory additional qualifiers in the import declaration for this tariff line as stipulated in 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, with effect from 15 October 2023.CBIC Circular 23/2023-Cus dated 30-09-2023, Paragraphs 4.1 and 4.2
- 2Ensure the bill of entry correctly identifies the goods as acid violet dyes falling under Chapter 32. Declarations filed without the prescribed qualifiers are non-compliant and liable to customs intervention, including detention 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 introduced by CBIC Circular 23/2023-Cus, treating this as a routine Chapter 32 synthetic-dye entry. Omission of the Paragraph 4.1 and 4.2 qualifiers renders the declaration deficient from 15 October 2023, exposing the consignment to detention and demurrage while a revised declaration is processed.