Vat blue 20 (dark blue 30)
Vat dyes and preparations, vat blue 20
HSN 3204 15 55 (Vat blue 20 / dark blue 30) 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. With effect from 15 October 2023, import declarations for Chapter 32 commodities must include the stipulated qualifiers at paras 4.1 and 4.2 of that Circular.
- Chapter 32 qualifiers from CBIC
- Import declaration from CBIC
- 1Include all mandatory additional qualifiers prescribed under paras 4.1 and 4.2 of CBIC Circular 23/2023-Cus in the import declaration at the bill of entry. This requirement applies to all commodities under Chapters 28, 29, 32, 39 and CTH 3808 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 accurately describes the dye by its Colour Index name and number (Vat Blue 20 / Dark Blue 30) to satisfy the Chapter 32 qualifier requirements. Incomplete or generic product descriptions at the declaration stage attract customs examination and potential detention.CBIC Circular 23/2023-Cus dated 30-09-2023, paras 4.1 and 4.2
The most common error on this tariff line is filing a generic dye description — naming only the commercial trade name without including the Colour Index designation and the Chapter 32 additional qualifiers mandated from 15 October 2023. An incomplete declaration triggers a customs examination flag under CBIC Circular 23/2023-Cus, which can result in consignment detention, demurrage, and ground rent before out-of-charge is granted.