Blue 15 (pathalocyanine blue)
Pigment Blue 15, phthalocyanine blue synthetic organic pigment
HSN 3204 17 51 (Blue 15 phthalocyanine blue) 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. Importers must furnish the stipulated Chapter 32 qualifiers at the bill-of-entry stage with effect from 15 October 2023.
- Chapter 32 qualifiers from CBIC
- Import declaration to CBIC
- 1Include all mandatory additional qualifiers for Chapter 32 commodities in the import declaration at the bill-of-entry stage, as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers are mandatory with effect from 15 October 2023 and non-compliance risks bill-of-entry rejection.CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
- 2Verify that the import declaration correctly identifies the product under CTH 3204 17 51 and that all qualifier fields covering Chapters 28, 29, 32, 39 and CTH 3808 are populated before the bill of entry is assessed. Incomplete qualifier entries attract detention and re-assessment.CBIC Circular 23/2023-Cus dated 30-09-2023
The most common error on this tariff line is submitting the bill of entry without the Chapter 32 mandatory qualifiers required by CBIC Circular 23/2023-Cus, treating the declaration as a routine synthetic-pigment entry. The qualifier obligation applies across all commodities under Chapters 28, 29, 32, 39 and CTH 3808 simultaneously; an importer filing multiple lines across those chapters must populate qualifiers for every covered CTH, not just the primary line, or risk detention of the entire consignment.