Vat yellow 4 (indathrene golden yellow GK)

Vat yellow 4 dye, indanthrene golden yellow GK

CBIC CLEARANCE

HSN 3204 15 12 (Vat yellow 4 — Indathrene Golden Yellow GK) 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 qualifier requirement applies to all commodities under Chapters 28, 29, 32, 39 and CTH 3808 with effect from 15 October 2023.

What this is

HSN code

3204 15 12

Chapter

32 · Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments, paints and varnishes

Primary regulator

CBIC · Circular 23/2023-Cus dated 30-09-2023 (Chapter 32 mandatory qualifiers)

Customs documentation

Chapter 32 qualifiers from CBIC
Bill of entry declaration to CBIC

Compliance steps

1
At the bill-of-entry stage, include the mandatory additional qualifiers stipulated in Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus for all Chapter 32 commodities. Declarations filed without the prescribed qualifiers on or after 15 October 2023 are non-compliant and subject to customs intervention.
CBIC Circular 23/2023-Cus dated 30-09-2023, Para 4.1 and 4.2
2
Verify that the import declaration accurately describes the product as Vat Yellow 4 (Indathrene Golden Yellow GK) under CTH 3204 15 12 to satisfy the qualifier specificity required under the circular. Misclassification into an adjacent vat-dye CTH triggers re-assessment and potential detention.
CBIC Circular 23/2023-Cus dated 30-09-2023

A word of counsel

The most common error on this tariff line is filing the bill of entry with a generic Chapter 32 commodity description and omitting the product-specific qualifiers mandated under Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus. The circular applies across Chapters 28, 29, 32, 39 and CTH 3808 simultaneously, so importers handling multiple chemical HSNs in a single consignment must populate qualifiers for each CTH individually — a single omission on any line can hold the entire bill of entry from out-of-charge.

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Frequently asked

Does HSN 3204 15 12 require BIS certification?

No, vat dyes including Vat Yellow 4 are not within the BIS Quality Control Order regime. Import compliance is governed by the Central Board of Indirect Taxes and Customs under CBIC Circular 23/2023-Cus, which mandates additional qualifiers in the import declaration for all Chapter 32 commodities with effect from 15 October 2023.

From which date are the Chapter 32 mandatory qualifiers operative?

The mandatory additional qualifier requirement under CBIC Circular 23/2023-Cus applies with effect from 15 October 2023, covering commodities under Chapters 28, 29, 32, 39 and CTH 3808.

Does the qualifier requirement apply only to Vat Yellow 4 or to the entire vat-dye sub-heading?

The obligation applies to all commodities under Chapter 32 as a whole, per Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus; Vat Yellow 4 under CTH 3204 15 12 is one of the covered lines, and every other vat-dye CTH in Chapter 32 is equally subject to the qualifier requirement.

Last verified against gazette notifications: 2026-05-16. Source: CBIC / Indian Customs CUSDATA.