Vat brown 5 (brown RRD,G)
Vat brown 5 synthetic organic vat dye
HSN 3204 15 73 (Vat brown 5) is subject to the Central Board of Indirect Taxes and Customs (CBIC) mandatory additional-qualifiers regime under CBIC Circular 23/2023-Cus dated 30-09-2023, which requires specific chemical and technical declarations in the import declaration for all commodities under Chapters 28, 29, 32, 39 and CTH 3808. Compliance with the additional qualifiers stipulated in paragraphs 4.1 and 4.2 of that Circular is operative from 15 October 2023.
- Additional qualifiers declaration from CBIC
- Import declaration from CBIC
- 1Ensure the import declaration for this consignment includes all mandatory additional qualifiers specified in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers cover chemical identity, technical parameters, and end-use declarations applicable to all commodities under Chapter 32 with effect from 15 October 2023.CBIC Circular 23/2023-Cus dated 30-09-2023, paras 4.1 and 4.2
- 2Verify at the bill-of-entry stage that the additional qualifiers are correctly populated and consistent with the accompanying commercial documents for the vat dye. Incomplete or inconsistent qualifier entries may result in examination, detention, or re-filing of the bill of entry.CBIC Circular 23/2023-Cus dated 30-09-2023
The most common error on this tariff line is filing the bill of entry without populating the Chapter 32 additional qualifiers introduced by CBIC Circular 23/2023-Cus, on the mistaken assumption that the requirement applies only to bulk chemicals under Chapters 28 and 29. The mandatory qualifier regime extends expressly to Chapter 32 dyes including vat dyes, and an incomplete declaration triggers examination and detention at the port of import rather than a simple re-filing.