Other

Vat dyes and preparations, other synthetic organic colouring matter

CBIC CLEARANCE

HSN 3204 15 69 (Other vat dyes and preparations) is subject to mandatory additional qualifier declarations in import documentation administered by the Central Board of Indirect Taxes and Customs (CBIC) under CBIC Circular 23/2023-Cus dated 30-09-2023. Importers must furnish the chemical-composition qualifiers stipulated in Paragraphs 4.1 and 4.2 of that Circular at the bill-of-entry stage, with effect from 15 October 2023.

What this is

HSN code

3204 15 69

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
Bill of entry declaration to CBIC

Compliance steps

1
At the time of filing the bill of entry, include all mandatory additional qualifiers for Chapter 32 commodities as prescribed in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers must describe the chemical composition and nature of the vat dye or preparation being imported.
CBIC Circular 23/2023-Cus dated 30-09-2023, Paragraphs 4.1 and 4.2
2
Confirm compliance is in force from 15 October 2023; bills of entry filed without the mandated qualifiers are liable to be queried or detained by the proper officer 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 generic product descriptions and omitting the Chapter 32 chemical-composition qualifiers required under Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. A deficient qualifier declaration does not attract outright confiscation, but it routinely triggers a customs query that causes consignment detention, demurrage, and ground rent accumulation while the importer supplies corrected documentation; ensuring supplier invoices and packing lists carry the qualifier data before shipment is the practical safeguard.

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Frequently asked

Does HSN 3204 15 69 require BIS certification?

No, vat dyes and their preparations are not within the BIS Quality Control Order regime. The governing obligation is the mandatory additional qualifier declaration for Chapter 32 commodities under CBIC Circular 23/2023-Cus dated 30-09-2023, administered by the Central Board of Indirect Taxes and Customs.

What specific qualifiers must be declared for Chapter 32 at the bill of entry?

The qualifiers covering chemical composition and nature of the colouring matter or preparation are stipulated in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus; the importer must ensure the import declaration reflects those particulars with effect from 15 October 2023.

Does the Chapter 32 qualifier requirement apply to all vat-dye preparations or only to chemically defined substances?

CBIC Circular 23/2023-Cus applies to commodities under Chapter 32 broadly, covering both chemically defined synthetic organic colouring matter and preparations based thereon, so this residual tariff line (3204 15 69) falls within its scope.

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