Skip to main content
Access IndiaPLATFORM
HomeHSNChapter 32HSN 3204 15 22

Vat oranges 15 (golden orange 3G)

Vat dye, vat orange 15 (golden orange 3G)

CBIC CLEARANCE

HSN 3204 15 22 (Vat oranges 15, golden orange 3G) is subject to mandatory additional qualifier declarations in the import bill of entry under Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-Cus dated 30-09-2023. The requirement, operative from 15 October 2023, applies to all commodities under Chapter 32 and mandates that paras 4.1 and 4.2 qualifiers be furnished at the time of import.

What this is
HSN code
3204 15 22
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 qualifier declaration from CBIC
  • Commercial invoice from exporter
Compliance steps
  1. 1
    Ensure the import declaration for HSN 3204 15 22 includes the mandatory additional qualifiers prescribed under paras 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers are required at the time of filing the bill of entry and non-compliance may result in the consignment being detained for re-presentation.
    CBIC Circular 23/2023-Cus dated 30-09-2023, paras 4.1 and 4.2, effective 15-10-2023
  2. 2
    Verify that the qualifier disclosures accurately describe the chemical identity, concentration, and end-use of the vat dye, as the circular covers commodities across Chapters 28, 29, 32, 39 and CTH 3808. Inconsistency between the declared qualifiers and the accompanying technical datasheet is treated as a misdeclaration at the bill of entry.
    CBIC Circular 23/2023-Cus dated 30-09-2023, para 4.1 and 4.2
A word of counsel

The most common error on this tariff line is filing the bill of entry without the Chapter 32 additional qualifiers, treating them as optional supplementary data rather than mandatory declaration fields. CBIC Circular 23/2023-Cus makes these qualifiers a condition of out-of-charge from 15 October 2023; a bill of entry filed without compliant para 4.1 and 4.2 disclosures is subject to detention and ground rent pending re-presentation with corrected declarations.

Need a regulatory steer on this product?
Speak to a regulatory counsel about your specific HSN, IS, and supplier situation.
Speak to an Expert
Frequently asked
Does HSN 3204 15 22 require BIS certification?
No, vat dyes including Vat oranges 15 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 mandatory additional qualifiers in the import declaration for Chapter 32 commodities with effect from 15 October 2023.
What specific information must the mandatory qualifiers under paras 4.1 and 4.2 of CBIC Circular 23/2023-Cus cover?
The qualifiers under paras 4.1 and 4.2 must be furnished as stipulated in CBIC Circular 23/2023-Cus dated 30-09-2023; the precise fields are set out in that circular and must be completed at the bill-of-entry stage, not post-clearance.
Does the Chapter 32 qualifier requirement apply only to synthetic vat dyes or to all colouring matter under the chapter?
CBIC Circular 23/2023-Cus applies to all commodities under Chapter 32 as a whole; Vat oranges 15 (HSN 3204 15 22) falls squarely within its scope and the qualifier obligation applies regardless of the specific dye sub-category.
Last verified against gazette notifications: 2026-05-16. Source: CBIC / Indian Customs CUSDATA.
Related