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HomeHSNChapter 32HSN 3204 15 31

Vat red (brill pink)

Vat dyes, vat red brilliant pink preparations

CBIC CLEARANCE

HSN 3204 15 31 (Vat red, brill pink) is subject to mandatory additional qualifier declarations in the import bill of entry, administered by the Central Board of Indirect Taxes and Customs (CBIC) under CBIC Circular 23/2023-Cus dated 30-09-2023. With effect from 15 October 2023, all import declarations for Chapter 32 commodities must include the chemical qualifiers stipulated in Paragraphs 4.1 and 4.2 of that Circular.

What this is
HSN code
3204 15 31
Chapter
32 · Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments, paints and varnishes
Primary regulator
CBIC · CBIC Circular 23/2023-Cus dated 30-09-2023, Chapter 32 qualifier regime
Customs documentation
  • Chapter 32 qualifiers from CBIC
  • Import declaration from CBIC
Compliance steps
  1. 1
    Ensure the import declaration for HSN 3204 15 31 includes the mandatory additional chemical qualifiers prescribed in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. Non-compliant declarations filed on or after 15 October 2023 are liable to detention at the bill-of-entry stage.
    CBIC Circular 23/2023-Cus dated 30-09-2023, Paragraphs 4.1 and 4.2
  2. 2
    Verify that the qualifier information provided by the foreign supplier matches the product's chemical composition and is accurately reproduced in the bill of entry. Discrepancies between the declared qualifiers and physical examination findings may trigger re-assessment, penalties, and consignment detention.
    CBIC Circular 23/2023-Cus dated 30-09-2023
A word of counsel

The most common error on this tariff line is submitting a bill of entry that carries the correct HSN code but omits or generalises the Chapter 32 chemical qualifiers required under Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. Because the qualifier obligation spans Chapters 28, 29, 32, 39 and CTH 3808, importers who routinely handle multiple chemical chapters sometimes apply the qualifier template for one chapter to another — vat dye declarations must reflect the specific composition attributes for the vat-dye sub-category, not a generic dye-stuff qualifier.

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Frequently asked
Does HSN 3204 15 31 require BIS certification?
No, vat dyes including vat red brilliant pink are not covered by any BIS Quality Control Order. Import compliance is governed by the Central Board of Indirect Taxes and Customs mandatory additional qualifier regime under CBIC Circular 23/2023-Cus dated 30-09-2023.
From which date are the Chapter 32 mandatory qualifiers enforceable?
The mandatory additional qualifier requirement under CBIC Circular 23/2023-Cus applies with effect from 15 October 2023 for import declarations covering commodities under Chapters 28, 29, 32, 39 and CTH 3808.
What happens if the additional qualifiers are omitted from the bill of entry?
A declaration filed without the qualifiers stipulated in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus is non-compliant and exposes the consignment to detention and reassessment by the proper officer at the port of import.
Last verified against gazette notifications: 2026-05-16. Source: CBIC / Indian Customs CUSDATA.
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