Other

Vat dyes and preparations, residual synthetic organic colourants

CBIC CLEARANCE

HSN 3204 15 79 (Other vat dyes and preparations) 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, operative with effect from 15 October 2023. Importers must furnish the Chapter 32 qualifiers stipulated in Paragraphs 4.1 and 4.2 of that Circular at the bill-of-entry stage; non-compliance results in consignment detention pending rectification.

What this is

HSN code

3204 15 79

Chapter

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

Primary regulator

CBIC · Mandatory Chapter 32 qualifiers under CBIC Circular 23/2023-Cus

Customs documentation

Chapter 32 qualifiers from CBIC
Import declaration from CBIC

Compliance steps

1
File the bill of entry with the mandatory additional qualifiers for Chapter 32 commodities as specified in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. This requirement is operative with effect from 15 October 2023 and applies to all synthetic organic colouring matter, including vat dyes and preparations, under Chapter 32.
CBIC Circular 23/2023-Cus dated 30-09-2023, Paragraphs 4.1 and 4.2
2
Ensure the import declaration accurately describes the specific vat dye or preparation being imported, consistent with the qualifier requirements. An incomplete or inaccurate declaration results in detention at the port of import pending documentary rectification.
CBIC Circular 23/2023-Cus dated 30-09-2023

A word of counsel

The most common error on this residual tariff line is submitting a generic Chapter 32 import declaration without the specific product qualifiers mandated by CBIC Circular 23/2023-Cus. The residual eight-digit descriptor 'Other' does not relieve the importer of the obligation to declare the precise chemical identity and end-use parameters stipulated in Paragraphs 4.1 and 4.2; a vague declaration triggers a hold at the port of entry, accruing demurrage and ground rent until the rectified declaration is accepted.

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Frequently asked

Does HSN 3204 15 79 require BIS certification?

No, vat dyes and preparations under this residual tariff line are not covered by any BIS Quality Control Order. Import compliance is governed solely by the Central Board of Indirect Taxes and Customs mandatory qualifier regime under CBIC Circular 23/2023-Cus dated 30-09-2023.

What specific qualifiers must be declared at the bill of entry for HSN 3204 15 79?

The qualifiers are those stipulated in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023, which mandate additional product-level descriptors for all commodities under Chapters 28, 29, 32, 39 and CTH 3808, effective 15 October 2023.

Does the 'Other' residual classification under HSN 3204 15 79 reduce the documentation burden compared to specifically described vat dyes?

No. The mandatory qualifier obligation under CBIC Circular 23/2023-Cus applies uniformly to all tariff lines within Chapter 32, including residual 'Other' sub-headings; the obligation to precisely describe the product at the bill-of-entry stage is not reduced by the residual classification.

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