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HomeHSNChapter 32HSN 3204 15 53

Vat blue 5 (blue 2B)

Vat blue 5 synthetic organic dye (vat dyes)

CBIC CLEARANCE

HSN 3204 15 53 (Vat blue 5, also known as Blue 2B) 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, effective 15 October 2023. Import declarations for this Chapter 32 commodity must include the chemical qualifiers stipulated in paragraphs 4.1 and 4.2 of that Circular.

What this is
HSN code
3204 15 53
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
  • Chemical identity declaration from importer
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. These chemical descriptor qualifiers are compulsory for all commodities under Chapters 28, 29, 32, 39 and CTH 3808, effective 15 October 2023.
    CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
  2. 2
    Ensure the bill of entry accurately reflects the correct CTH 3204 15 53 with the applicable chemical qualifiers. Declarations filed without the prescribed qualifiers are liable to be treated as incomplete, resulting in consignment detention pending rectification.
    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 CTH alone and omitting the chemical-identity qualifiers required under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. Customs systems flag qualifier-deficient declarations for manual intervention, causing consignment detention and accruing demurrage and ground rent at the port of import. The qualifier obligation applies irrespective of the volume or value of the consignment.

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Frequently asked
Does HSN 3204 15 53 require BIS certification?
No, vat dyes and preparations thereunder are not covered by any BIS Quality Control Order. Import of Vat blue 5 is governed by the Central Board of Indirect Taxes and Customs mandatory chemical-qualifier regime under CBIC Circular 23/2023-Cus dated 30-09-2023.
From which date are the Chapter 32 mandatory qualifiers enforceable at the bill of entry?
The mandatory additional qualifiers under CBIC Circular 23/2023-Cus are effective from 15 October 2023 and apply to all import declarations for commodities under Chapters 28, 29, 32, 39 and CTH 3808.
What happens if the mandatory chemical qualifiers are omitted from the import declaration?
A declaration filed without the qualifiers prescribed in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus is treated as incomplete, exposing the consignment to detention at the port of import and potential monetary penalty for a misdeclared bill of entry.
Last verified against gazette notifications: 2026-05-16. Source: CBIC / Indian Customs CUSDATA.
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