Solubilised vat yellows

Solubilised vat yellow dyes and preparations

CBIC CLEARANCE

HSN 3204 15 91 (Solubilised vat yellows) is subject to mandatory additional qualifier declarations in import filings administered by the Central Board of Indirect Taxes and Customs (CBIC) under CBIC Circular 23/2023-Cus dated 30-09-2023, operative from 15 October 2023. The requirement applies to all synthetic organic colouring matter under Chapter 32 and mandates chemical-identity qualifiers at the bill-of-entry stage.

What this is

HSN code

3204 15 91

Chapter

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

Primary regulator

CBIC · CBIC Circular 23/2023-Cus dated 30-09-2023 (Chapter 32 mandatory qualifiers)

Customs documentation

Chapter 32 qualifiers from CBIC
Chemical identity declaration from importer

Compliance steps

1
Include all mandatory additional qualifiers for Chapter 32 commodities in the import declaration at the bill-of-entry stage, as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. This requirement has been operative from 15 October 2023 and non-compliance may result in bill-of-entry rejection or consignment detention.
CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
2
Confirm that the chemical identity and composition particulars of the solubilised vat yellow preparation are accurately declared in the qualifier fields; the circular extends the same obligation across Chapters 28, 29, 32, 39 and CTH 3808, so co-imported dye intermediates or auxiliaries in those chapters must carry their own compliant qualifier entries.
CBIC Circular 23/2023-Cus dated 30-09-2023

A word of counsel

The most frequent error on Chapter 32 dye imports is filing the bill of entry with generic product descriptions and omitting the chemical-identity qualifiers required under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. A declaration that lacks the specified qualifiers is treated as a non-compliant entry from 15 October 2023 onwards, exposing the consignment to detention and ground rent while a corrected filing is processed; the qualifier obligation attaches to each CTH line item individually, so a mixed shipment of Chapter 32 and Chapter 29 dye components requires compliant qualifier entries on every line.

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Frequently asked

Does HSN 3204 15 91 require BIS certification?

No, no BIS Quality Control Order covers solubilised vat dyes or Chapter 32 synthetic organic colouring matter. 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 chemical-identity qualifiers in the import declaration.

From which date are the Chapter 32 mandatory qualifiers operative, and where are they specified?

The mandatory additional qualifiers for Chapter 32 commodities are operative from 15 October 2023, as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30 September 2023.

Does the qualifier obligation apply only to this tariff line, or to the broader shipment?

The obligation applies to all commodities under Chapters 28, 29, 32, 39 and CTH 3808 declared on the same bill of entry; each line item in those chapters requires its own compliant qualifier entry, regardless of which CTH is the primary import.

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