Vat black 9 (black RB)
Vat black 9 dye, vat dye preparations
HSN 3204 15 81 (Vat black 9) is subject to mandatory additional-qualifier declarations in the import bill of entry under CBIC Circular 23/2023-Cus dated 30-09-2023. The Central Board of Indirect Taxes and Customs (CBIC) requires specific chemical-identity and composition qualifiers for all commodities under Chapter 32, operative from 15 October 2023.
- Chapter 32 qualifiers from CBIC
- Bill of entry declaration to CBIC
- 1Ensure the import declaration for Vat black 9 includes all mandatory additional qualifiers specified in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers cover chemical identity and composition particulars required for Chapter 32 commodities and must be correctly populated at the bill-of-entry stage.CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2, effective 15-10-2023
- 2Verify that the qualifier declarations are complete and accurate before filing, as deficient declarations are subject to customs examination and may result in detention of the consignment pending rectification.CBIC Circular 23/2023-Cus dated 30-09-2023
The single most common error on this tariff line is filing the bill of entry without populating the Chapter 32 mandatory qualifiers introduced by CBIC Circular 23/2023-Cus — particularly where the importer's system templates predate 15 October 2023 and have not been updated. An incomplete qualifier field triggers a customs query or examination order at port, causing consignment detention, demurrage, and ground rent while the declaration is corrected; the remedy is prospective and there is no retrospective waiver.