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HomeHSNChapter 32HSN 3204 15 92

Solubilised vat oranges

Solubilised vat orange dyes and preparations

CBIC CLEARANCE

HSN 3204 15 92 (Solubilised vat oranges) 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, applicable to all import declarations under Chapter 32 with effect from 15 October 2023. Importers must furnish the stipulated chemical and product qualifiers at the bill-of-entry stage as a condition of customs clearance.

What this is
HSN code
3204 15 92
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
  • Chapter 32 qualifiers declaration from CBIC
  • Commercial invoice from exporter
Compliance steps
  1. 1
    File the import declaration with all mandatory additional qualifiers for Chapter 32 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. Declarations filed without the required chemical and product qualifiers are non-compliant and liable to be held at the bill-of-entry stage.
    CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2, effective 15-10-2023
  2. 2
    Ensure the commercial invoice and supporting product documentation from the exporter reflect the specific qualifier information required under the Chapter 32 schedule — such as chemical nature, dye class, and preparation composition — so the customs system can validate the declaration without delay.
    CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
A word of counsel

The most common error on this tariff line is filing the bill of entry with a generic product description and omitting the Chapter 32 mandatory qualifiers introduced by CBIC Circular 23/2023-Cus. The qualifier requirement is a system-enforced field in ICEGATE as of 15 October 2023; a declaration submitted without the prescribed chemical and compositional qualifiers will be rejected or detained at entry, accruing demurrage and ground rent before the corrected declaration is accepted.

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Frequently asked
Does HSN 3204 15 92 require BIS certification?
No. Solubilised vat orange dyes fall outside the BIS Quality Control Order regime; no BIS QCO covers this product family. Clearance is governed by the mandatory additional qualifier requirements administered by the Central Board of Indirect Taxes and Customs under CBIC Circular 23/2023-Cus.
Which chapters are covered by the CBIC Circular 23/2023-Cus qualifier requirement, and when did it take effect?
The mandatory additional qualifier requirement applies to commodities under Chapters 28, 29, 32, 39 and CTH 3808, with effect from 15 October 2023 per CBIC Circular 23/2023-Cus dated 30-09-2023.
What happens if the mandatory qualifiers are not furnished at the time of import?
Non-furnishing of the stipulated qualifiers renders the import declaration incomplete; customs may detain the consignment pending a corrected declaration, with demurrage and ground rent running against the importer until out-of-charge is granted.
Last verified against gazette notifications: 2026-05-16. Source: CBIC / Indian Customs CUSDATA.
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