Vat black 25 (olive T)
Vat black 25 dye, vat dye preparations
HSN 3204 15 82 (Vat black 25, also known as Olive T) 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, all 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
- 1Ensure the import declaration for HSN 3204 15 82 includes all mandatory additional qualifiers prescribed under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. This obligation applies with effect from 15 October 2023 to all commodities under Chapters 28, 29, 32, 39 and CTH 3808.CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
- 2Upload the completed declaration with the Chapter 32 qualifiers in e-Sanchit before the bill of entry is assessed. Absence or incompleteness of the mandatory qualifiers renders the declaration non-compliant and may result in detention of the consignment 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 with the standard product description alone, without appending the Chapter 32 mandatory qualifiers required under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. A declaration missing these qualifiers is treated as non-compliant from the date of assessment, not from the date of detection — meaning demurrage accrues from vessel arrival while the deficiency is being rectified.