Solubilised vat blacks
Solubilised vat black dyes and preparations
HSN 3204 15 97 (Solubilised vat blacks) is subject to mandatory additional qualifier declarations in import filings administered by the Central Board of Indirect Taxes and Customs (CBIC) under CBIC Circular 23/2023-Cus dated 30-09-2023. With effect from 15 October 2023, importers of commodities under Chapter 32 must furnish the stipulated chemical qualifiers at paragraphs 4.1 and 4.2 of that Circular at the bill-of-entry stage.
- Chapter 32 qualifiers declaration from CBIC
- Bill of entry with para 4.1 and 4.2 data
- 1Include the mandatory additional chemical qualifiers specified at paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus in the import declaration for this tariff line. Declarations filed without these qualifiers on or after 15 October 2023 are non-compliant and liable to detention at the port of entry.CBIC Circular 23/2023-Cus dated 30-09-2023, para 4.1 and 4.2
- 2Ensure the bill of entry accurately reflects the chemical identity of the solubilised vat black product, consistent with the qualifier requirements applicable to Chapter 32 commodities. Mismatches between declared qualifiers and the actual product composition constitute a misdeclaration under the Customs Act, 1962.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 Chapter 32 chemical qualifiers required under CBIC Circular 23/2023-Cus — particularly where the importer's broker treats the qualifiers as optional supplementary data rather than mandatory declaration fields. An incomplete qualifier field triggers a mismatch flag in CBIC's system and results in consignment detention, accumulating demurrage, until a corrected declaration is accepted; there is no post-filing grace period for qualifier omissions effective from 15 October 2023.