Violets
Synthetic organic violet colouring matter (dyes, pigments)
HSN 3204 19 54 (Violets) is subject to mandatory additional qualifiers in the import declaration administered by the Central Board of Indirect Taxes and Customs (CBIC) under CBIC Circular 23/2023-Cus dated 30-09-2023. The requirement applies to all synthetic organic colouring matter under Chapter 32, with effect from 15 October 2023, and must be reflected at the bill-of-entry stage.
- Chapter 32 qualifiers from CBIC
- Import declaration from CBIC
- 1Ensure the import declaration for HSN 3204 19 54 includes all mandatory additional qualifiers stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus, applicable to commodities under Chapters 28, 29, 32, 39 and CTH 3808. This requirement has been operative from 15 October 2023.CBIC Circular 23/2023-Cus dated 30-09-2023, Para 4.1 and 4.2
- 2Verify that the qualifying product information is correctly declared at the bill-of-entry stage in the ICEGATE system before out-of-charge. Non-compliant declarations may result in consignment detention pending correction.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 additional qualifiers required under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus — particularly where the importer treats the circular as applying only to Chapters 28 and 29 chemical products and overlooks its express extension to synthetic organic colouring matter under Chapter 32. A declaration that omits the mandatory qualifiers is treated as incomplete, exposing the consignment to detention and ground rent accumulation until a corrected declaration is accepted.