Vat back 27 (olive R)
Vat dye preparations, vat black 27 olive shade
HSN 3204 15 83 (Vat black 27 / olive R) is subject to the Central Board of Indirect Taxes and Customs (CBIC) mandatory additional-qualifier declaration under CBIC Circular 23/2023-Cus dated 30-09-2023, operative with effect from 15 October 2023. Importers must furnish chapter-specific chemical qualifiers in the import declaration at the bill-of-entry stage as 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 for Chapter 32 commodities in the import declaration as specified in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers are compulsory at bill-of-entry filing and the consignment cannot receive out-of-charge until the declaration is complete.CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2, effective 15-10-2023
- 2Verify that the supplier's documentation — commercial invoice, packing list, and technical data sheet — provides the chemical identity particulars needed to populate the mandatory qualifiers. Incomplete supplier data is the primary cause of bill-of-entry amendment and port detention for Chapter 32 dye imports.CBIC Circular 23/2023-Cus dated 30-09-2023
The qualifier regime under CBIC Circular 23/2023-Cus applies identically to Chapters 28, 29, 32, 39 and CTH 3808 — importers handling multiple chemical product lines sometimes treat the Chapter 32 qualifier fields as optional where those fields were blank in earlier filings. Since 15 October 2023 those fields are mandatory; a declaration filed without the required qualifiers is liable to be held by the assessing officer pending amendment, attracting demurrage and ground rent for every day the consignment remains uncleared.