Vat oranges 15 (golden orange 3G)
Vat dye, vat orange 15 (golden orange 3G)
HSN 3204 15 22 (Vat oranges 15, golden orange 3G) is subject to mandatory additional qualifier declarations in the import bill of entry under Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-Cus dated 30-09-2023. The requirement, operative from 15 October 2023, applies to all commodities under Chapter 32 and mandates that paras 4.1 and 4.2 qualifiers be furnished at the time of import.
- Chapter 32 qualifier declaration from CBIC
- Commercial invoice from exporter
- 1Ensure the import declaration for HSN 3204 15 22 includes the mandatory additional qualifiers prescribed under paras 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers are required at the time of filing the bill of entry and non-compliance may result in the consignment being detained for re-presentation.CBIC Circular 23/2023-Cus dated 30-09-2023, paras 4.1 and 4.2, effective 15-10-2023
- 2Verify that the qualifier disclosures accurately describe the chemical identity, concentration, and end-use of the vat dye, as the circular covers commodities across Chapters 28, 29, 32, 39 and CTH 3808. Inconsistency between the declared qualifiers and the accompanying technical datasheet is treated as a misdeclaration at the bill of entry.CBIC Circular 23/2023-Cus dated 30-09-2023, para 4.1 and 4.2
The most common error on this tariff line is filing the bill of entry without the Chapter 32 additional qualifiers, treating them as optional supplementary data rather than mandatory declaration fields. CBIC Circular 23/2023-Cus makes these qualifiers a condition of out-of-charge from 15 October 2023; a bill of entry filed without compliant para 4.1 and 4.2 disclosures is subject to detention and ground rent pending re-presentation with corrected declarations.