Vat blue 43 (carbazole blue)
Vat blue 43 carbazole blue, vat dyes and preparations
HSN 3204 15 57 (Vat blue 43, carbazole blue) is subject to the mandatory additional-qualifier declaration regime administered by the Central Board of Indirect Taxes and Customs (CBIC) under CBIC Circular 23/2023-Cus dated 30-09-2023. All import declarations for this tariff line must include the Chapter 32 chemical-identity qualifiers stipulated in Paragraphs 4.1 and 4.2 of that Circular, with effect from 15 October 2023.
- Chapter 32 qualifiers from CBIC
- Bill of entry declaration to CBIC
- 1At the bill of entry stage, include all mandatory additional qualifiers for Chapter 32 commodities as stipulated in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers cover chemical identity and related declarations 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 qualifier fields in the bill of entry correctly reflect the specific vat dye identity — Vat blue 43 (carbazole blue) — and are consistent with the supplier's technical documentation. Incomplete or generic qualifier entries are grounds for customs examination and consignment detention.CBIC Circular 23/2023-Cus dated 30-09-2023
The most common error on this tariff line is filing the bill of entry with generic Chapter 32 colouring-matter descriptors and omitting the chemical-identity qualifiers now mandatory under CBIC Circular 23/2023-Cus. The qualifier requirement applies across Chapters 28, 29, 32, 39 and CTH 3808; importers who treat the qualifier fields as optional risk examination, detention, and demurrage while the entry is returned for amendment.