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Other

Vat dyes and preparations, other synthetic organic colouring matter

CBIC CLEARANCE

HSN 3204 15 49 (Other vat dyes and preparations) is subject to Central Board of Indirect Taxes and Customs (CBIC) mandatory additional-qualifier requirements under CBIC Circular 23/2023-Cus dated 30-09-2023, operative from 15 October 2023. Every import declaration for commodities under Chapter 32 must include the additional chemical-identity qualifiers stipulated in Paragraphs 4.1 and 4.2 of that Circular.

What this is
HSN code
3204 15 49
Chapter
32 · Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments, paints and varnishes
Primary regulator
CBIC · Mandatory declaration qualifiers, Chapter 32 — CBIC Circular 23/2023-Cus
Customs documentation
  • Chapter 32 qualifiers from CBIC
  • Commercial invoice from exporter
Compliance steps
  1. 1
    Include all mandatory additional qualifiers in the import declaration as stipulated in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023. This requirement applies to all commodities under Chapter 32, including vat dyes and preparations under CTH 3204, with effect from 15 October 2023.
    CBIC Circular 23/2023-Cus dated 30-09-2023, Paragraphs 4.1 and 4.2
  2. 2
    Ensure the commercial invoice and supporting documentation provide sufficient chemical-identity detail to populate the mandatory qualifiers at the bill of entry stage. Declarations filed without the stipulated qualifiers are liable to be queried or detained at the customs gate.
    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 mandatory Chapter 32 chemical-identity qualifiers, treating them as optional supplementary data. CBIC Circular 23/2023-Cus makes these qualifiers a hard requirement from 15 October 2023; a declaration deficient in Paragraphs 4.1 or 4.2 qualifiers will be queried at assessment, attracting consignment detention and demurrage while the declaration is corrected.

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Frequently asked
Does HSN 3204 15 49 require BIS certification?
No. No BIS Quality Control Order covers vat dyes or synthetic organic colouring matter under this tariff line. The operative compliance requirement is the mandatory additional-qualifier declaration under CBIC Circular 23/2023-Cus dated 30-09-2023, applicable to all Chapter 32 commodities from 15 October 2023.
What specific qualifiers must be included in the import declaration for Chapter 32 commodities?
The qualifiers are stipulated in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023; these include chemical-identity descriptors for commodities under Chapters 28, 29, 32, 39 and CTH 3808.
Does the mandatory-qualifier requirement apply to preparations based on vat dyes, or only to the dyes themselves?
The requirement under CBIC Circular 23/2023-Cus applies to all commodities under Chapter 32, which includes both vat dyes usable as pigments and preparations based on them falling under CTH 3204 15 49.
Last verified against gazette notifications: 2026-05-16. Source: CBIC / Indian Customs CUSDATA.
Related
ChapterChapter 32 · Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments, paints and varnishesHSNSYNTHETIC ORGANIC COLOURING MATTER, WHETHER OR NOT CHEMICALLY DEFINED; PREPARATIONS AS SPECIFIED IN NOTE 3 TO THIS CHAPTER BASED ON SYNTHETIC ORGANIC COLOURING MATTER; SYNTHETIC ORGANIC PRODUCTS OF A KIND USED AS FLUORESCENT BRIGHTENING AGENTS OR AS LUMINOPHORES, WHETHER OR NOT CHEMICALLY DEFINEDHSNVat dyes (including those usable in that state as pigments) and preparations based thereon: