Vat blue 4
Vat dye, vat blue 4 pigment preparation
HSN 3204 15 52 (Vat blue 4) is subject to Central Board of Indirect Taxes and Customs (CBIC) mandatory additional-qualifier requirements under CBIC Circular 23/2023-Cus dated 30-09-2023, operative from 15 October 2023. Importers must declare stipulated chemical-identity qualifiers in the bill of entry for all commodities under Chapter 32, including this tariff line.
- Chapter 32 qualifiers from CBIC
- Bill of entry declaration to CBIC
- 1Ensure the import declaration for Vat blue 4 includes the mandatory additional qualifiers specified in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers cover chemical-identity particulars for goods under Chapters 28, 29, 32, 39 and CTH 3808, and are mandatory with effect from 15 October 2023.CBIC Circular 23/2023-Cus dated 30-09-2023, paras 4.1 and 4.2
- 2Verify that the bill of entry is filed with complete and accurate qualifier data before customs out-of-charge. Incomplete or absent qualifiers expose the consignment to detention and may attract a misdeclaration finding 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 additional-qualifier regime as an administrative formality rather than a hard pre-clearance condition. CBIC system-level verification flags qualifier-deficient entries before out-of-charge is granted, resulting in consignment hold and accumulating demurrage; retrospective amendment of the declaration after detention is procedurally cumbersome and does not suspend ground rent.