Vat blue 6 (blue BC)
Vat blue 6 dye, vat dyes and preparations
HSN 3204 15 54 (Vat blue 6 / Blue BC) 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 furnish the stipulated Chapter 32 qualifiers at the bill-of-entry stage in compliance with Paragraphs 4.1 and 4.2 of that Circular, with effect from 15 October 2023.
- Chapter 32 qualifiers declaration from CBIC
- Commercial invoice from exporter
- 1Include the mandatory additional qualifiers specified in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus in the import declaration at the bill-of-entry stage. These qualifiers apply to all commodities under Chapter 32 and are mandatory with effect from 15 October 2023.CBIC Circular 23/2023-Cus dated 30-09-2023, Paragraphs 4.1 and 4.2
- 2Verify that the commercial invoice and supporting documents from the foreign supplier contain the technical particulars required by the Chapter 32 qualifier regime. Incomplete declarations may result in customs examination, consignment detention, or demurrage pending re-submission.CBIC Circular 23/2023-Cus dated 30-09-2023
The most common error on this tariff line is filing the bill of entry with a generic product description and omitting the Chapter 32 technical qualifiers mandated by CBIC Circular 23/2023-Cus. The qualifier obligation extends across Chapters 28, 29, 32, 39 and CTH 3808, so brokers handling mixed dye-and-chemical consignments sometimes apply the Chapter 29 qualifier template to Chapter 32 goods — an error that triggers customs examination and detention at the port of import.