Blues
Synthetic organic blue colouring matter, vat and reactive blues
HSN 3204 19 75 (Blues) is subject to the Central Board of Indirect Taxes and Customs (CBIC) mandatory-qualifier regime under CBIC Circular 23/2023-Cus dated 30-09-2023, which requires additional chemical-identity qualifiers in import declarations for commodities under Chapter 32 with effect from 15 October 2023. No sectoral PGA licence or permit applies; compliance is achieved at the bill-of-entry stage through accurate declaration of the mandatory qualifiers stipulated in paragraphs 4.1 and 4.2 of that Circular.
- Chapter 32 qualifiers from CBIC
- Commercial invoice from exporter
- 1Include all mandatory additional qualifiers for Chapter 32 commodities in the import declaration, as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. This requirement has been operative with effect from 15 October 2023 and applies to every bill of entry filed for this CTI.CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
- 2Ensure the commercial invoice and supporting documentation from the foreign supplier contain the chemical-identity particulars needed to populate the mandatory qualifiers accurately. Incomplete or generic descriptions (e.g., 'blue dye' without colour index number or chemical class) will not satisfy the qualifier requirement and may result in assessment-stage detention.CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
The single most common error on this tariff line is filing the bill of entry with a generic product description and deferring the Chapter 32 qualifiers to post-assessment rectification. CBIC Circular 23/2023-Cus mandates that the qualifiers be present in the original import declaration; a deficient declaration exposes the consignment to assessment-stage queries and potential misdeclaration proceedings under the Customs Act, 1962, not merely a clerical amendment.