Vat green 1 (indanthrene brill green BFFB)
Vat green 1 dye, indanthrene brilliant green BFFB
HSN 3204 15 61 (Vat green 1, indanthrene brilliant green BFFB) is subject to mandatory additional-qualifier declarations in import documentation administered by the Central Board of Indirect Taxes and Customs (CBIC) under CBIC Circular 23/2023-Cus dated 30-09-2023. Importers must comply with the Chapter 32 qualifier requirements at the bill-of-entry stage as stipulated in paragraphs 4.1 and 4.2, effective 15 October 2023.
- Chapter 32 qualifiers from CBIC
- Bill of entry declaration to CBIC
- 1Include all mandatory additional qualifiers in the import declaration for this Chapter 32 commodity as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. The qualifier requirement has been operative from 15 October 2023 and applies to every bill of entry filed for HSN 3204 15 61.CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
- 2Verify that the import declaration correctly identifies the commodity within the Chapters 28, 29, 32, 39 and CTH 3808 qualifier framework. Incomplete or absent qualifiers at the bill-of-entry stage risk consignment detention pending rectification by the proper officer.CBIC Circular 23/2023-Cus dated 30-09-2023
The most common error on this tariff line is filing a bill of entry with the HSN and product description alone, treating the CBIC qualifier requirement as a customs-department internal matter rather than an importer obligation. The additional qualifiers under paragraphs 4.1 and 4.2 are mandatory declarations at the importer's responsibility; a deficient declaration does not merely delay assessment — it constitutes a misdeclaration under the Customs Act, 1962, exposing the consignment to detention and the importer to a monetary penalty.