Other

Black printing ink, other than carbon black

CBIC CLEARANCE

HSN 3215 11 90 (Other black printing ink) 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, operative from 15 October 2023. Import declarations for all goods under Chapters 28, 29, 32, 39 and CTH 3808 must include the additional qualifiers prescribed in paragraphs 4.1 and 4.2 of that Circular.

What this is

HSN code

3215 11 90

Chapter

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

Primary regulator

CBIC · Mandatory qualifier regime, CBIC Circular 23/2023-Cus, Chapters 28/29/32/39

Customs documentation

Chapter 32 qualifiers from CBIC
Import declaration from CBIC

Compliance steps

1
Before filing the bill of entry, ensure the import declaration includes all mandatory additional qualifiers for Chapter 32 commodities as prescribed in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. Declarations filed without these qualifiers are non-compliant from 15 October 2023.
CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
2
Verify that the specific chemical composition and technical identity qualifiers applicable to printing inks under CTH 3215 are accurately stated in the declaration. Incorrect or missing qualifier entries may result in consignment examination, detention, or demand for a revised declaration.
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 without the Chapter 32 mandatory qualifiers, treating the requirement as a post-clearance rectification matter. CBIC's qualifier regime is a pre-out-of-charge obligation: consignments where the declaration omits the prescribed qualifiers under paragraphs 4.1 and 4.2 are liable to examination and detention pending a corrected declaration, accumulating demurrage and ground rent at the port.

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Frequently asked

Does HSN 3215 11 90 require BIS certification?

No, black printing inks under this residual tariff line are not covered by any BIS Quality Control Order. Import is governed by the Central Board of Indirect Taxes and Customs mandatory additional-qualifier regime under CBIC Circular 23/2023-Cus, applicable to all goods under Chapter 32 from 15 October 2023.

Which chapters are covered by the mandatory qualifier requirement under CBIC Circular 23/2023-Cus?

The mandatory additional-qualifier requirement applies to import declarations for commodities under Chapters 28, 29, 32, 39 and CTH 3808, with the specific qualifiers for each chapter prescribed in paragraphs 4.1 and 4.2 of the Circular.

From what date is the mandatory qualifier requirement operative for Chapter 32 goods?

The requirement is operative with effect from 15 October 2023 per CBIC Circular 23/2023-Cus dated 30 September 2023; all bills of entry filed on or after that date must carry the prescribed qualifiers.

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