Reduced vat blues

Reduced vat blues, vat dye preparations

CBIC CLEARANCE

HSN 3204 15 58 (Reduced vat blues) is subject to mandatory additional qualifier declarations 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, importers must furnish chemical-composition qualifiers at the bill-of-entry stage as stipulated in Paragraphs 4.1 and 4.2 of that Circular, applicable to all commodities under Chapter 32.

What this is

HSN code

3204 15 58

Chapter

32 · Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments, paints and varnishes

Primary regulator

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
Furnish mandatory additional qualifiers in the import declaration covering the chemical composition of the reduced vat blue consignment, as prescribed in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. This obligation applies to all commodities under Chapters 28, 29, 32, 39 and CTH 3808, with effect from 15 October 2023.
CBIC Circular 23/2023-Cus dated 30-09-2023, Paras 4.1 and 4.2
2
Verify that the bill of entry accurately reflects the qualifier data at the time of filing. Incomplete or absent qualifier declarations may result in customs hold, examination, or out-of-charge denial pending rectification.
CBIC Circular 23/2023-Cus dated 30-09-2023

A word of counsel

The qualifier obligation under CBIC Circular 23/2023-Cus applies at the point of filing the bill of entry, not retrospectively; a declaration filed without the Chapter 32 qualifiers cannot be regularised after customs examination has been ordered without delay, demurrage, and ground rent exposure. Importers who pre-populate the qualifier fields from supplier safety data sheets frequently omit sub-component concentrations required by Paragraph 4.2 — confirm the full chemical breakdown is captured before lodgement.

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Frequently asked

Does HSN 3204 15 58 require BIS certification?

No, reduced vat blues fall outside the BIS Quality Control Order regime; no BIS QCO covers synthetic organic vat dyes. Import is governed by the Central Board of Indirect Taxes and Customs under CBIC Circular 23/2023-Cus, which mandates Chapter 32 chemical-composition qualifiers in the import declaration.

From which date do the mandatory Chapter 32 qualifiers apply, and where in the Circular are the specific requirements set out?

The qualifier obligation is effective from 15 October 2023 and the specific requirements for Chapter 32 commodities are set out in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023.

Do the Chapter 32 qualifier requirements apply to preparations based on reduced vat blues, or only to chemically defined substances?

CBIC Circular 23/2023-Cus applies to all commodities under Chapter 32, covering both chemically defined colouring matter and preparations based on synthetic organic colouring matter, so preparations based on reduced vat blues are equally subject to the qualifier declaration.

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