Other

Vat dyes and preparations based thereon, residual

CBIC CLEARANCE

HSN 3204 15 99 (Other vat dyes and preparations based thereon) 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. Importers must furnish Chapter 32 qualifiers at the bill-of-entry stage with effect from 15 October 2023.

What this is

HSN code

3204 15 99

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 (mandatory Chapter 32 qualifiers)

Customs documentation

Chapter 32 qualifiers from CBIC
Import declaration from CBIC

Compliance steps

1
Furnish mandatory additional qualifiers in the import declaration for this Chapter 32 commodity as stipulated in Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus. Declarations filed without these qualifiers on or after 15 October 2023 are non-compliant and subject to customs hold.
CBIC Circular 23/2023-Cus dated 30-09-2023, Para 4.1 and 4.2
2
Verify that the bill of entry correctly reflects the chemical identity and end-use qualifiers required for vat dyes under Chapter 32 before filing. Incomplete qualifier data at the bill-of-entry stage may trigger examination and detention at the port of import.
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 Chapter 32 mandatory qualifiers, treating them as optional supplementary information rather than a condition precedent to out-of-charge. CBIC Circular 23/2023-Cus covers Chapters 28, 29, 32, 39 and CTH 3808 uniformly; a declaration gap on any of the Para 4.1 or 4.2 fields halts clearance and accumulates demurrage and ground rent until the deficiency is rectified through a re-submission.

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Frequently asked

Does HSN 3204 15 99 require BIS certification?

No, vat dyes under this residual tariff line are not covered by any BIS Quality Control Order. Import is governed solely by the Central Board of Indirect Taxes and Customs mandatory-qualifier regime under CBIC Circular 23/2023-Cus, operative from 15 October 2023.

Which specific qualifiers are required under CBIC Circular 23/2023-Cus for Chapter 32 imports?

The qualifiers are stipulated in Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023; importers should extract the current field-level requirements directly from that circular before preparing the bill of entry.

Does the mandatory-qualifier requirement under CBIC Circular 23/2023-Cus apply to all vat dye sub-categories or only to specific ones?

The circular applies uniformly to all commodities under Chapter 32 without sub-category carve-outs, so all vat dye preparations under CTH 3204 15, including the residual 3204 15 99, are within its scope from 15 October 2023.

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