Other

Vat dyes and preparations, residual category

CBIC CLEARANCE

HSN 3204 15 89 (Other vat dyes and preparations) is subject to the Central Board of Indirect Taxes and Customs (CBIC) mandatory additional-qualifier regime under CBIC Circular 23/2023-Cus dated 30-09-2023, operative from 15 October 2023. Importers must furnish stipulated chemical-identity qualifiers in the import declaration at the bill-of-entry stage for all commodities under Chapter 32.

What this is

HSN code

3204 15 89

Chapter

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

Primary regulator

CBIC · Mandatory additional qualifiers, Chapter 32 — CBIC Circular 23/2023-Cus

Customs documentation

Additional qualifiers declaration from CBIC
Chapter 32 compliance declaration from importer

Compliance steps

1
Include all mandatory additional qualifiers for the import declaration as stipulated in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers, covering chemical identity and end-use parameters for Chapter 32 commodities, are compulsory with effect from 15 October 2023 and must be correctly populated before the bill of entry is filed.
CBIC Circular 23/2023-Cus dated 30-09-2023, Paragraphs 4.1 and 4.2
2
Verify that the product description in the import declaration accurately reflects the vat-dye sub-category and, where applicable, the preparations based thereon. Misdescription or omission of the Chapter 32 qualifiers may result in detention of the consignment pending rectification at the port of import.
CBIC Circular 23/2023-Cus dated 30-09-2023

A word of counsel

The single most common error on this tariff line is filing the bill of entry with an incomplete or generic product description that omits the mandatory qualifiers for Chapter 32. Because CBIC Circular 23/2023-Cus applies identically to Chapters 28, 29, 32, 39 and CTH 3808, importers handling multi-chapter shipments often overlook the qualifier requirement for the Chapter 32 lines, triggering out-of-charge denial and demurrage until the declaration is rectified.

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Frequently asked

Does HSN 3204 15 89 require BIS certification?

No; no BIS Quality Control Order covers vat dyes or preparations under this tariff line. The operative compliance requirement is the mandatory additional-qualifier regime administered by the Central Board of Indirect Taxes and Customs under CBIC Circular 23/2023-Cus dated 30-09-2023.

From which date are the Chapter 32 additional qualifiers mandatory, and which paragraphs of the circular set out the requirements?

The additional qualifiers are mandatory with effect from 15 October 2023; the specific declaration requirements are set out in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023.

Does the mandatory-qualifier requirement apply only to vat dyes or to other sub-headings in Chapter 32 as well?

CBIC Circular 23/2023-Cus extends the mandatory-qualifier obligation across all commodities under Chapters 28, 29, 32, 39 and CTH 3808, so the requirement applies to the full breadth of synthetic organic colouring matter under heading 3204, not solely to vat dyes.

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