Vat brown 1 (brown BR)

Vat brown 1 dye, preparations based thereon

CBIC CLEARANCE

HSN 3204 15 71 (Vat brown 1, also known as Brown BR) 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, operative with effect from 15 October 2023. Importers must declare specified additional qualifiers in their import declarations for all commodities under Chapter 32 at the bill-of-entry stage.

What this is

HSN code

3204 15 71

Chapter

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

Primary regulator

CBIC · CBIC Circular 23/2023-Cus, mandatory Chapter 32 qualifiers

Customs documentation

Chapter 32 qualifiers from CBIC
Import declaration from CBIC

Compliance steps

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. This requirement applies to all commodities under Chapters 28, 29, 32, 39 and CTH 3808, and has been operative from 15 October 2023.
CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
2
Verify that the bill of entry filed at the port correctly reflects the specific vat dye identity (Vat brown 1 / Brown BR) in the declaration, ensuring the qualifier fields are populated before customs out-of-charge. Non-compliant or incomplete declarations are liable to hold 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 Chapter 32 product descriptions and omitting the mandatory additional qualifiers prescribed by paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. A declaration that is deficient in qualifiers will be held by the proper officer pending amendment, generating detention and demurrage at the port of import — a correctable error that is entirely avoidable if the exporter's invoice and packing list capture the specific dye identity before shipment.

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Frequently asked

Does HSN 3204 15 71 require BIS certification?

No, vat dyes including Vat brown 1 are not covered by any BIS Quality Control Order. Import compliance for this tariff line is governed solely by the Central Board of Indirect Taxes and Customs under CBIC Circular 23/2023-Cus, which mandates additional qualifiers in import declarations for Chapter 32 commodities.

From which date are the mandatory Chapter 32 qualifier requirements enforceable?

The mandatory additional-qualifier requirements under CBIC Circular 23/2023-Cus are operative with effect from 15 October 2023 and apply to all import declarations filed on or after that date for commodities under Chapters 28, 29, 32, 39 and CTH 3808.

What happens if the mandatory qualifiers are missing from the import declaration at the bill of entry?

The proper officer may hold the bill of entry pending amendment to include the required qualifiers, resulting in detention, demurrage, and potential ground rent charges until a corrected declaration is accepted and out-of-charge is granted.

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