Vat green 4 (indanthrene brill green 3B)
Vat dye, indanthrene brilliant green 3B pigment preparation
HSN 3204 15 63 (Vat green 4 / Indanthrene Brilliant Green 3B) is subject to Central Board of Indirect Taxes and Customs (CBIC) mandatory additional-qualifier requirements in import declarations under CBIC Circular 23/2023-Cus dated 30-09-2023, operative with effect from 15 October 2023. As a synthetic organic colouring matter under Chapter 32, the bill of entry must carry the Chapter 32 qualifiers stipulated in Paragraphs 4.1 and 4.2 of that Circular.
- Chapter 32 qualifiers from CBIC
- Bill of entry declaration to CBIC
- 1Ensure the import declaration for this tariff line carries all mandatory additional qualifiers for Chapter 32 commodities as stipulated in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. This requirement has been operative from 15 October 2023 and applies to all bills of entry filed on or after that date.CBIC Circular 23/2023-Cus dated 30-09-2023, Paragraphs 4.1 and 4.2
- 2Verify that the same additional-qualifier obligations are met for any co-imported synthetic organic colouring matter falling under Chapters 28, 29, 39 or CTH 3808 in the same consignment, as the Circular applies uniformly across all those chapter headings.CBIC Circular 23/2023-Cus dated 30-09-2023
The most common error on this tariff line is filing the bill of entry without the Chapter 32 mandatory qualifiers, treating this as a routine dye import with no overlay. CBIC Circular 23/2023-Cus imposes a positive declaration obligation at the bill-of-entry stage; a declaration deficient in the Paragraph 4.1 and 4.2 qualifiers is liable to examination, detention, and re-filing, generating demurrage and ground rent at the port.