Blue 1 (sky blue FF)
Direct dye sky blue FF (Blue 1 direct dye preparation)
HSN 3204 14 31 (Blue 1, sky blue FF) 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. Importers must furnish the prescribed Chapter 32 qualifiers at the bill-of-entry stage with effect from 15 October 2023; non-compliance renders the declaration deficient and liable to detention pending rectification.
- Chapter 32 qualifiers from CBIC
- Import declaration from CBIC
- 1Furnish the mandatory additional qualifiers prescribed under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus in the import declaration for this Chapter 32 commodity. The requirement has been operative from 15 October 2023 and applies to all consignments of Blue 1 (sky blue FF) direct dye.CBIC Circular 23/2023-Cus dated 30-09-2023, paras 4.1 and 4.2
- 2Ensure the bill of entry correctly reflects the Chapter 32 qualifier fields before submission to customs; an incomplete or absent qualifier entry will cause the declaration to be treated as deficient, exposing the consignment to detention and ground rent.CBIC Circular 23/2023-Cus dated 30-09-2023
The most common error on this tariff line is filing the bill of entry without populating the mandatory Chapter 32 qualifier fields, treating them as optional supplementary information. CBIC Circular 23/2023-Cus makes these qualifiers compulsory from 15 October 2023 for all commodities under Chapters 28, 29, 32, 39 and CTH 3808; a declaration lacking the required fields is deficient on its face and will not obtain out-of-charge, accumulating demurrage at the port of entry.