Other

Vat dyes and preparations based thereon, other

CBIC CLEARANCE

HSN 3204 15 59 (Other vat dyes and preparations) is subject to mandatory additional qualifier declarations in the import bill of entry under Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-Cus dated 30-09-2023, operative from 15 October 2023. Chapter 32 commodities require specific chemical-identity qualifiers at the time of import declaration as stipulated in paragraphs 4.1 and 4.2 of that Circular.

What this is

HSN code

3204 15 59

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
At the time of filing the bill of entry, include the mandatory additional chemical-identity qualifiers for Chapter 32 commodities as specified in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. Non-compliance renders the declaration deficient and may result in consignment detention pending correction.
CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2, operative from 15-10-2023
2
Confirm that the qualifier declarations accurately describe the vat dye or preparation being imported, including chemical identity details as required under Chapter 32 of the ITC (HS). Inaccurate or absent qualifiers attract misdeclaration liability under the Customs Act, 1962.
CBIC Circular 23/2023-Cus dated 30-09-2023

A word of counsel

The most common error on this residual tariff line is filing the bill of entry with a bare CTH description — 'Other vat dye' — without the mandatory chemical-identity qualifiers now required under CBIC Circular 23/2023-Cus for all Chapter 32 imports. Customs officers are instructed to treat qualifier-deficient declarations as incomplete, which triggers examination and detention; the qualifier requirement applies equally to preparations based on vat dyes, not only to the pure dye substances.

Need a regulatory steer on this product?

Speak to a regulatory counsel about your specific HSN, IS, and supplier situation.

Speak to an Expert

Frequently asked

Does HSN 3204 15 59 require BIS certification?

No, vat dyes and preparations under this tariff line are not covered by any BIS Quality Control Order. Import compliance is governed by Central Board of Indirect Taxes and Customs under Circular 23/2023-Cus, which mandates additional chemical-identity qualifiers in the import declaration for all Chapter 32 commodities from 15 October 2023.

What exactly must the mandatory qualifiers state for a Chapter 32 import?

Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus specify the qualifier fields required; the declarations must capture chemical-identity particulars of the colouring matter or preparation, and must be filed at the bill-of-entry stage, not retrospectively.

Does the qualifier requirement under CBIC Circular 23/2023-Cus apply to preparations based on vat dyes or only to the pure dye?

The Circular applies to commodities under Chapter 32 broadly, covering both pure synthetic organic colouring matter and preparations based thereon; HSN 3204 15 59, being a residual preparations subheading, is within scope.

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