Other
Vat dyes and preparations based thereon, residual
HSN 3204 15 29 (Other vat dyes and preparations) is subject to mandatory additional declaration qualifiers in the import bill of entry under CBIC Circular 23/2023-Cus dated 30-09-2023, effective 15 October 2023. The Central Board of Indirect Taxes and Customs (CBIC) requires importers of commodities under Chapters 28, 29, 32, 39 and CTH 3808 to furnish specific chemical-identity qualifiers at the declaration stage per Paragraphs 4.1 and 4.2 of that Circular.
- Chapter 32 qualifiers from CBIC
- Import declaration from CBIC
- 1Include all mandatory additional qualifiers for Chapter 32 commodities in the import declaration at the bill-of-entry stage, as stipulated in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. This requirement has been operative from 15 October 2023 and applies to every consignment irrespective of quantity.CBIC Circular 23/2023-Cus dated 30-09-2023, Paragraphs 4.1 and 4.2, effective 15-10-2023
- 2Verify that the exporter's documentation and the commercial invoice contain sufficient chemical-identity information to support the qualifier fields required at entry. Incomplete or absent qualifier data at the bill-of-entry stage may result in consignment detention pending clarification by the proper officer.CBIC Circular 23/2023-Cus dated 30-09-2023, Paragraphs 4.1 and 4.2
The most common error on this tariff line is filing the bill of entry without pre-populating the Chapter 32 chemical-identity qualifiers, treating them as optional enrichment rather than mandatory declaration fields. Omission or generic description in the qualifier fields triggers detention and a request for clarification from the proper officer, incurring demurrage and ground rent while the importer obtains supplementary technical documentation from the foreign supplier.