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HomeHSNChapter 32HSN 3204 15 95

Solubilised vat blues

Solubilised vat dyes, blue vat dye preparations

CBIC CLEARANCE

HSN 3204 15 95 (Solubilised vat blues) is subject to mandatory additional qualifiers in the import declaration under CBIC Circular 23/2023-Cus dated 30-09-2023, applicable to all commodities under Chapter 32 with effect from 15 October 2023. The Central Board of Indirect Taxes and Customs (CBIC) requires importers to furnish the chemical qualifiers specified in paragraphs 4.1 and 4.2 of that circular at the bill-of-entry stage.

What this is
HSN code
3204 15 95
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. 1
    Include all mandatory additional qualifiers for Chapter 32 commodities in the import declaration at the bill of entry, as specified in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers are compulsory with effect from 15 October 2023 and non-compliance will prevent out-of-charge.
    CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
  2. 2
    Verify that the import declaration correctly identifies the commodity under Chapter 32 and that all chemical descriptor qualifiers are accurately populated before filing. Incorrect or absent qualifiers attract detention and may require a revised bill of entry.
    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 without the mandatory chemical qualifiers introduced by CBIC Circular 23/2023-Cus — an omission that halts out-of-charge and triggers demurrage at the port of import. The qualifier requirement is not a post-clearance formality; it is a pre-OOC condition, and a revised bill of entry filed after detention attracts ground rent on top of the rectification delay.

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Frequently asked
Does HSN 3204 15 95 require BIS certification?
No, solubilised vat blues are not within the BIS Quality Control Order regime; no BIS QCO covers this product family. Import is governed by the Central Board of Indirect Taxes and Customs under mandatory Chapter 32 qualifier requirements per CBIC Circular 23/2023-Cus dated 30-09-2023.
From which date are the mandatory qualifiers under CBIC Circular 23/2023-Cus operative for Chapter 32 imports?
The mandatory additional qualifiers for Chapters 28, 29, 32, 39 and CTH 3808 are operative with effect from 15 October 2023 as stipulated in CBIC Circular 23/2023-Cus dated 30-09-2023.
What happens if the mandatory qualifiers are omitted from the bill of entry for this HSN?
Omission of the qualifiers specified in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus prevents customs out-of-charge, resulting in consignment detention, accrual of demurrage and ground rent, and the need to file a revised bill of entry before clearance is granted.
Last verified against gazette notifications: 2026-05-16. Source: CBIC / Indian Customs CUSDATA.
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