Violet 10 (rhodamine B)
Rhodamine B basic dye, Violet 10 synthetic organic colourant
HSN 3204 13 42 (Violet 10, Rhodamine B) is subject to mandatory additional qualifiers in import declarations 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 must furnish the chemical qualifiers specified in paragraphs 4.1 and 4.2 of that Circular for all commodities under Chapter 32.
- Chapter 32 qualifiers from CBIC
- Import declaration from CBIC
- 1At the bill of entry, include all mandatory additional qualifiers for Chapter 32 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. Non-furnishing of the required chemical qualifiers renders the import declaration deficient and may attract customs detention.CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2, effective 15-10-2023
- 2Confirm the declaration qualifiers correctly identify the substance as Violet 10 (Rhodamine B) under CTH 3204 13 42. Misdescription of the chemical identity in the qualifiers is treated as an incorrect declaration under the Customs Act, 1962 and may attract monetary penalty.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 chemical qualifiers introduced by CBIC Circular 23/2023-Cus, treating Rhodamine B as a routine dye shipment. The qualifier obligation has applied since 15 October 2023 and covers Chapters 28, 29, 32, 39 and CTH 3808; a declaration filed without the paragraph 4.1 and 4.2 qualifiers is incomplete on its face and attracts examination and detention before out-of-charge is granted.