Vat brown 3 (brown RGR)
Vat brown 3 dye, vat dye preparations
HSN 3204 15 72 (Vat brown 3, brown RGR) 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 commodities under Chapter 32 must include the additional qualifiers stipulated in paragraphs 4.1 and 4.2 of that Circular.
- Chapter 32 qualifiers from CBIC
- Import declaration from CBIC
- 1Include all mandatory additional qualifiers in the import declaration at the bill of entry stage, as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. This obligation applies to all Chapter 32 commodities with effect from 15 October 2023 and non-compliance results in the bill of entry being held pending correction.CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
- 2Verify that the declared qualifiers accurately describe the specific vat dye product — including its colour index designation (Vat Brown 3 / Brown RGR) and form — before submission. Mismatch between declared qualifiers and the actual product invites scrutiny under the Customs Act, 1962 for misdeclaration.CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
The most common error on this tariff line is filing the bill of entry with generic Chapter 32 product descriptions and omitting the mandatory additional qualifiers required under CBIC Circular 23/2023-Cus. Bills filed without the stipulated qualifiers are flagged for examination and correction prior to out-of-charge, accruing demurrage and ground rent; the qualifier requirement applies equally to back-to-back shipments where earlier consignments cleared before 15 October 2023 without incident.