Vat blue 5 (blue 2B)
Vat blue 5 synthetic organic dye (vat dyes)
HSN 3204 15 53 (Vat blue 5, also known as Blue 2B) 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, effective 15 October 2023. Import declarations for this Chapter 32 commodity must include the chemical qualifiers stipulated in paragraphs 4.1 and 4.2 of that Circular.
- Chapter 32 qualifiers from CBIC
- Chemical identity declaration from importer
- 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 chemical descriptor qualifiers are compulsory for all commodities under Chapters 28, 29, 32, 39 and CTH 3808, effective 15 October 2023.CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
- 2Ensure the bill of entry accurately reflects the correct CTH 3204 15 53 with the applicable chemical qualifiers. Declarations filed without the prescribed qualifiers are liable to be treated as incomplete, resulting in consignment detention pending rectification.CBIC Circular 23/2023-Cus dated 30-09-2023
The most common error on this tariff line is filing the bill of entry with the CTH alone and omitting the chemical-identity qualifiers required under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. Customs systems flag qualifier-deficient declarations for manual intervention, causing consignment detention and accruing demurrage and ground rent at the port of import. The qualifier obligation applies irrespective of the volume or value of the consignment.