Solubilised vat reds
Solubilised vat red dyes and preparations
HSN 3204 15 93 (Solubilised vat reds) is subject to the Central Board of Indirect Taxes and Customs (CBIC) mandatory-qualifier regime under CBIC Circular 23/2023-Cus dated 30-09-2023, operative from 15 October 2023. Importers must furnish additional chemical-identity 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
- Commercial invoice from exporter
- 1At the bill of entry, include all mandatory additional qualifiers for Chapter 32 commodities as prescribed in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These chemical-identity declarations are required on every import declaration filed on or after 15 October 2023.CBIC Circular 23/2023-Cus dated 30-09-2023, Paragraphs 4.1 and 4.2
- 2Ensure the commercial invoice and accompanying technical documentation from the foreign supplier accurately reflect the chemical identity and specification of the solubilised vat red, consistent with the qualifier fields required under the Circular. Mismatches between the declared qualifiers and the product specification are treated as misdeclaration at the bill of entry.CBIC Circular 23/2023-Cus dated 30-09-2023
The most common error on this tariff line is treating the Chapter 32 qualifier obligation as a format check rather than a substantive chemical-identity declaration. Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus require that the qualifiers accurately describe the specific vat dye variant — incomplete or generic entries trigger customs examination and can result in the consignment being held pending re-declaration, with demurrage and ground rent accruing at the port.