Violets
Direct dyes, violet shades, synthetic organic colouring matter
HSN 3204 14 84 (Violets) is subject to mandatory additional qualifiers in import declarations under Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-Cus dated 30-09-2023, operative from 15 October 2023. The qualifier requirements apply to all commodities under Chapter 32, covering chemical identity and composition details that must appear on the bill of entry.
- Chapter 32 qualifiers declaration from CBIC
- Bill of entry with composition details
- 1Ensure the import declaration for this consignment includes the mandatory additional qualifiers specified in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus for Chapter 32 commodities. These qualifiers covering chemical identity and composition details are mandatory with effect from 15 October 2023.CBIC Circular 23/2023-Cus dated 30-09-2023, Paragraphs 4.1 and 4.2
- 2Verify that the bill of entry accurately reflects the direct dye sub-category (violet shades under CTH 3204 14 84) and that the qualifier fields are populated before submission; incomplete declarations are liable to be held pending correction, attracting demurrage 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 introduced by CBIC Circular 23/2023-Cus — an omission that is invisible to the importer at order placement but triggers a customs query or detention at the bill-of-entry stage. Because the qualifier requirement was imposed as a systemic declaration discipline across Chapters 28, 29, 32, 39 and CTH 3808, customs officers are specifically instructed to verify completeness before out-of-charge, and a retroactive correction after arrival attracts both demurrage and ground rent.