Vat yellow 2 (GC)
Vat dye, Vat yellow 2 pigment preparation
HSN 3204 15 11 (Vat yellow 2 (GC)) is subject to mandatory additional qualifier declarations in the import filing 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 of goods under Chapter 32 must include the prescribed qualifiers at paragraphs 4.1 and 4.2 of that circular in every import declaration.
- Chapter 32 qualifiers from CBIC
- Import declaration from CBIC
- 1Include the mandatory additional qualifiers specified in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus in every import declaration for this tariff line. The requirement applies to all commodities under Chapters 28, 29, 32, 39 and CTH 3808 and has been operative since 15 October 2023.CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
- 2Verify that the bill of entry reflects the correct qualifier data before filing. A declaration missing the Chapter 32 qualifiers is liable to be flagged for mismatch at the customs gate, resulting in examination, detention, and potential re-filing with attendant 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 the Chapter 32 mandatory qualifiers, treating vat dyes as a routine chemical with no special declaration burden. CBIC Circular 23/2023-Cus applies across Chapters 28, 29, 32, 39 and CTH 3808 simultaneously, so a broker familiar with Chapter 29 pharmaceuticals may still miss the Chapter 32 qualifier fields for dyes; absent qualifiers trigger customs examination and can result in consignment detention until a corrected declaration is accepted.