Vat oranges 3 (brill orange RK)
Vat orange 3 dye, brilliant orange RK
HSN 3204 15 21 (Vat oranges 3, brill orange RK) is subject to mandatory additional qualifier declarations administered by the Central Board of Indirect Taxes and Customs (CBIC) under CBIC Circular 23/2023-Cus dated 30-09-2023. Importers must include the specific qualifiers stipulated in paragraphs 4.1 and 4.2 of that Circular in all import declarations for Chapter 32 commodities, with effect from 15 October 2023.
- Chapter 32 qualifiers from CBIC
- Import declaration from CBIC
- 1Include all mandatory additional qualifiers in the import declaration 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, and apply to HSN 3204 15 21 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 correctly reflects the qualifier fields before filing; incomplete or absent qualifiers constitute a misdeclaration at the bill-of-entry stage and may result in consignment detention and monetary penalty under the Customs Act, 1962.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 the dye as an ordinary bulk chemical requiring no additional declaration. CBIC Circular 23/2023-Cus applies across Chapters 28, 29, 32, 39 and CTH 3808 as a cross-chapter overlay; an importer who completes the standard fields but omits the paragraphs 4.1 and 4.2 qualifiers faces detention and a misdeclaration finding even when the goods themselves are correctly classified.