Violets
Synthetic organic violet colouring matter and dye mixtures
HSN 3204 19 74 (Violets) is subject to mandatory additional qualifiers in the import declaration under the Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-Cus dated 30-09-2023, applicable to all commodities under Chapter 32 with effect from 15 October 2023. Importers must include the Chapter 32 qualifiers stipulated in paragraphs 4.1 and 4.2 of that circular at the bill-of-entry stage.
- Chapter 32 qualifiers from CBIC
- Bill of entry declaration to CBIC
- 1Include the mandatory additional qualifiers for Chapter 32 commodities in the import declaration at the time of filing the bill of entry, as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. This requirement is operative with effect from 15 October 2023 and applies to all imports under HSN 3204 19 74.CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
- 2Verify that the qualifier declarations are accurate and consistent with the product's chemical identity and composition. Incomplete or inaccurate qualifier information in the import declaration renders the consignment liable to detention and reassessment by the proper officer.CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
The most common error on this tariff line is filing the bill of entry without the Chapter 32 mandatory qualifiers, either because the importer treats synthetic dyes as a routine commodity or because the freight forwarder is unaware that the CBIC Circular 23/2023-Cus obligation extends to residual sub-headings such as 3204 19 74. A declaration that omits the required qualifiers is treated as a deficient import declaration, triggering detention and, where the deficiency appears deliberate, misdeclaration proceedings under the Customs Act, 1962.