Other

Vat dyes and preparations, residual other category

CBIC CLEARANCE

HSN 3204 15 39 (Other vat dyes and preparations) is subject to mandatory additional qualifier declarations in the import entry administered by the Central Board of Indirect Taxes and Customs (CBIC) under CBIC Circular 23/2023-Cus dated 30-09-2023. Importers must furnish the Chapter 32 qualifiers stipulated in paragraphs 4.1 and 4.2 of that circular at the bill-of-entry stage with effect from 15 October 2023.

What this is

HSN code

3204 15 39

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 mandatory qualifiers)

Customs documentation

Chapter 32 qualifiers from CBIC
Import declaration from CBIC

Compliance steps

1
At the time of filing the bill of entry, include the mandatory additional qualifiers for Chapter 32 commodities as specified in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. This obligation applies to all import declarations for HSN 3204 15 39 filed on or after 15 October 2023.
CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
2
Ensure the qualifier data is accurate and consistent with the accompanying commercial documentation; a mismatch between declared qualifiers and invoice or test-report specifications may result in customs examination, detention, and demand of additional duty under the Customs Act, 1962.
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 the qualifier fields left blank or populated with generic descriptors, treating the Chapter 32 mandatory-qualifier requirement as advisory. CBIC Circular 23/2023-Cus makes compliance obligatory from 15 October 2023, and a bill of entry that omits or mis-states the required qualifiers is treated as a deficient declaration, exposing the consignment to examination hold and potential monetary penalty.

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Frequently asked

Does HSN 3204 15 39 require BIS certification?

No, vat dyes and preparations under this residual tariff line 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 Chapter 32 commodities.

Which specific qualifiers must be declared for HSN 3204 15 39 at the bill of entry?

The qualifiers are those stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023, which cover commodities under Chapters 28, 29, 32, 39 and CTH 3808; the precise qualifier fields are detailed in that circular's annexure.

What is the consequence of filing an import declaration without the mandatory Chapter 32 qualifiers?

A declaration lacking the required qualifiers is treated as deficient under the Customs Act, 1962, and may result in consignment examination, detention, demurrage, and monetary penalty until the correct qualifier information is furnished.

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