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HomeHSNChapter 32HSN 3204 15 51

Vat blue 1 (synthetic indigo)

Vat blue 1 synthetic indigo dye, vat dye preparations

CBIC CLEARANCE

HSN 3204 15 51 (Vat blue 1, synthetic indigo) is governed by Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-Cus dated 30-09-2023, which mandates additional chemical qualifiers in the import declaration for all commodities under Chapter 32 with effect from 15 October 2023. No sectoral PGA licence or permit applies; the operative obligation is accurate declaration of the qualifying parameters at the bill-of-entry stage.

What this is
HSN code
3204 15 51
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 declaration from CBIC
  • Technical data sheet from exporter
Compliance steps
  1. 1
    Ensure the import declaration for this consignment includes all mandatory additional qualifiers for Chapter 32 commodities as prescribed in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. This obligation applies with effect from 15 October 2023 and non-compliance exposes the bill of entry to misdeclaration proceedings.
    CBIC Circular 23/2023-Cus dated 30-09-2023, para 4.1 and 4.2
  2. 2
    Obtain a technical data sheet or Certificate of Analysis from the foreign supplier confirming the chemical identity and purity of Vat blue 1 (synthetic indigo), as this supports accurate completion of the Chapter 32 qualifiers and provides documentary evidence against any customs query on composition.
    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 mandatory qualifiers, treating synthetic indigo as a commodity for which a bare product description suffices. CBIC Circular 23/2023-Cus extends the qualifier requirement across all eight-digit CTIs within Chapters 28, 29, 32, 39 and CTH 3808; an incomplete declaration triggers detention and a misdeclaration notice even where the goods themselves are correctly classified.

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Frequently asked
Does HSN 3204 15 51 require BIS certification?
No, vat dyes including synthetic indigo are not within the BIS Quality Control Order regime. The operative requirement for this tariff line is compliance with the Chapter 32 mandatory qualifiers in the import declaration under CBIC Circular 23/2023-Cus dated 30-09-2023.
What are the mandatory qualifiers required for Chapter 32 under CBIC Circular 23/2023-Cus?
Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023 specify the qualifier fields required in import declarations for commodities under Chapters 28, 29, 32, 39 and CTH 3808; importers should reference the Circular directly to identify the applicable fields for synthetic organic colouring matter.
When did the Chapter 32 qualifier obligation take effect, and does it apply to goods already in transit?
The mandatory qualifier requirement under CBIC Circular 23/2023-Cus took effect from 15 October 2023; any bill of entry filed on or after that date for goods under Chapter 32, including HSN 3204 15 51, must include the prescribed qualifiers regardless of shipment date.
Last verified against gazette notifications: 2026-05-16. Source: CBIC / Indian Customs CUSDATA.
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