Solubilised vat violets
Solubilised vat violet dyes and preparations
HSN 3204 15 94 (Solubilised vat violets) is subject to mandatory additional qualifiers in import declarations administered by the Central Board of Indirect Taxes and Customs (CBIC) under CBIC Circular 23/2023-CUS dated 30-09-2023, effective 15 October 2023. The qualifier requirements apply to all commodities under Chapters 28, 29, 32, 39 and CTH 3808, covering chemical identity and composition particulars at the bill-of-entry stage.
- Chapter 32 qualifiers from CBIC
- Import declaration from 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 qualifiers covering chemical identity and composition must be included in the bill of entry with effect from 15 October 2023.CBIC Circular 23/2023-CUS dated 30-09-2023, paragraphs 4.1 and 4.2
- 2Verify that the exporter's commercial invoice and packing list reflect the same qualifier particulars declared at the bill of entry. Mismatches between declaration qualifiers and shipping documents are grounds for CBIC detention and demand for re-assessment.CBIC Circular 23/2023-CUS dated 30-09-2023
The most common error on this tariff line is filing the bill of entry with generic product descriptions that omit the specific chemical-identity qualifiers now mandatory under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-CUS. Incomplete qualifier declarations for Chapter 32 goods attract consignment detention and re-assessment demands; importers should confirm with their overseas supplier that the required chemical particulars are captured in the shipping documentation before the vessel departs.