Solubilised vat blues
Solubilised vat dyes, blue vat dye preparations
HSN 3204 15 95 (Solubilised vat blues) is subject to mandatory additional qualifiers in the import declaration under CBIC Circular 23/2023-Cus dated 30-09-2023, applicable to all commodities under Chapter 32 with effect from 15 October 2023. The Central Board of Indirect Taxes and Customs (CBIC) requires importers to furnish the chemical qualifiers specified in paragraphs 4.1 and 4.2 of that circular at the bill-of-entry stage.
- Chapter 32 qualifiers from CBIC
- Import declaration from CBIC
- 1Include all mandatory additional qualifiers for Chapter 32 commodities in the import declaration at the bill of entry, as specified in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers are compulsory with effect from 15 October 2023 and non-compliance will prevent out-of-charge.CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
- 2Verify that the import declaration correctly identifies the commodity under Chapter 32 and that all chemical descriptor qualifiers are accurately populated before filing. Incorrect or absent qualifiers attract detention and may require a revised bill of entry.CBIC Circular 23/2023-Cus dated 30-09-2023
The most common error on this tariff line is filing the bill of entry without the mandatory chemical qualifiers introduced by CBIC Circular 23/2023-Cus — an omission that halts out-of-charge and triggers demurrage at the port of import. The qualifier requirement is not a post-clearance formality; it is a pre-OOC condition, and a revised bill of entry filed after detention attracts ground rent on top of the rectification delay.