Vat black 29 (grey BG)
Vat black 29 dye, grey BG vat dye preparations
HSN 3204 15 84 (Vat black 29, grey BG) 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. All import declarations for Chapter 32 commodities must include the stipulated qualifiers at the bill-of-entry stage with effect from 15 October 2023.
- Chapter 32 qualifiers from CBIC
- Import declaration to CBIC
- 1Ensure the import declaration includes all mandatory additional qualifiers for Chapter 32 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifier fields are mandatory at the bill-of-entry stage with effect from 15 October 2023.CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
- 2Confirm that the qualifier declarations are accurate and complete before out-of-charge; incomplete or missing qualifier data for Chapter 28, 29, 32, 39 and CTH 3808 entries is treated as a declaration deficiency and may result in consignment detention.CBIC Circular 23/2023-Cus dated 30-09-2023
The most frequent error on this tariff line is filing the bill of entry without populating the Chapter 32 qualifier fields, treating them as optional descriptors rather than mandatory declaration elements. CBIC Circular 23/2023-Cus applies uniformly to all entries under Chapters 28, 29, 32, 39 and CTH 3808 from 15 October 2023 onwards; an out-of-charge cannot be granted where qualifier fields are absent, exposing the consignment to detention and demurrage at port.