Other

Vat dyes and preparations, residual other category

CBIC CLEARANCE

HSN 3204 15 19 (Other vat dyes and preparations) is subject to mandatory additional qualifier declarations in the import bill of entry under CBIC Circular 23/2023-Cus dated 30-09-2023, operative with effect from 15 October 2023. The Central Board of Indirect Taxes and Customs (CBIC) requires importers of Chapter 32 commodities to furnish the specified qualifiers at the bill-of-entry stage per Paragraphs 4.1 and 4.2 of that Circular.

What this is

HSN code

3204 15 19

Chapter

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

Primary regulator

CBIC · Mandatory qualifier declarations, Chapter 32 import policy

Customs documentation

Chapter 32 qualifiers from CBIC
Bill of entry declaration to CBIC

Compliance steps

1
Furnish the mandatory additional qualifiers in the import declaration for this Chapter 32 commodity as stipulated in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers are compulsory at the bill-of-entry stage with effect from 15 October 2023.
CBIC Circular 23/2023-Cus dated 30-09-2023, Paragraphs 4.1 and 4.2
2
Verify at filing that all mandatory qualifier fields are populated correctly in the customs declaration system before submission. Incomplete or absent qualifiers may result in the bill of entry being held for examination or out-of-charge being denied.
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 without the Chapter 32 mandatory qualifiers, treating them as optional supplementary data. CBIC Circular 23/2023-Cus makes these qualifiers compulsory for all imports under Chapters 28, 29, 32, 39 and CTH 3808 from 15 October 2023; an incomplete declaration results in the bill of entry being selected for detailed examination, with consequent consignment detention, demurrage, and ground rent accruing against the importer.

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Frequently asked

Does HSN 3204 15 19 require BIS certification?

No, vat dyes and preparations under this residual tariff line fall outside the BIS Quality Control Order regime. The operative compliance requirement is the mandatory additional qualifier declaration under CBIC Circular 23/2023-Cus dated 30-09-2023 for Chapter 32 import commodities.

Which specific qualifier fields apply to Chapter 32 commodities under CBIC Circular 23/2023-Cus?

The mandatory qualifiers are defined in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023; importers should consult those paragraphs directly to identify the exact fields required for the specific vat dye or preparation being imported.

Does the Chapter 32 qualifier requirement apply to all vat dye sub-categories or only to certain ones?

CBIC Circular 23/2023-Cus applies to all commodities under Chapter 32 broadly, including CTH 3204; there is no sub-category carve-out within the chapter, so the qualifier obligation applies to this residual HSN 3204 15 19 equally.

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