Vat green 9 (black BB)
Vat green 9 dye, black BB vat dye preparations
HSN 3204 15 64 (Vat green 9, Black BB) 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 of synthetic organic colouring matter under Chapter 32 must furnish the stipulated qualifiers at the bill-of-entry stage with effect from 15 October 2023.
- Chapter 32 qualifiers from CBIC
- Import declaration to CBIC
- 1Ensure the import declaration for Vat green 9 (Black BB) includes all mandatory additional qualifiers as stipulated in Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers are compulsory for all commodities under Chapters 28, 29, 32, 39 and CTH 3808, and must be present in the bill of entry with effect from 15 October 2023.CBIC Circular 23/2023-Cus dated 30-09-2023, Para 4.1 and 4.2
- 2Verify that the qualifier fields in the e-Sanchit filing and the bill of entry are correctly populated before submission. Incomplete or absent qualifier declarations render the bill of entry non-compliant and may attract customs examination or detention pending rectification.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 introduced by CBIC Circular 23/2023-Cus — particularly where importers treat Vat green 9 as a routine chemical import and overlook the qualifier regime that applies across Chapters 28, 29, 32, 39 and CTH 3808. A deficient qualifier declaration is not a minor clerical omission; it triggers a customs examination hold with attendant demurrage and ground rent until the declaration is rectified and resubmitted.