Other

Other printing, writing, drawing and other inks

CBIC CLEARANCE

HSN 3215 19 90 (Other inks) is subject to mandatory additional qualifiers in the import declaration under Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-Cus dated 30-09-2023, operative from 15 October 2023. The qualifiers apply to all commodities under Chapters 28, 29, 32, and 39 and CTH 3808, and must conform to the specifications in paragraphs 4.1 and 4.2 of that Circular.

What this is

HSN code

3215 19 90

Chapter

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

Primary regulator

CBIC · Mandatory declaration qualifiers, Chapter 32 — Circular 23/2023-Cus

Customs documentation

Chapter 32 qualifiers from CBIC
Bill of entry declaration to CBIC

Compliance steps

1
Include all mandatory additional qualifiers in the import declaration at the bill-of-entry stage as specified in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. Failure to include the required qualifiers renders the declaration incomplete and liable to detention pending amendment.
CBIC Circular 23/2023-Cus dated 30-09-2023, paras 4.1 and 4.2 (effective 15-10-2023)
2
Confirm that the qualifier fields cover the chemical composition and intended-use particulars required for Chapter 32 commodities. The same Circular applies across Chapters 28, 29, 32, 39 and CTH 3808; verify the correct chapter-specific qualifier set before filing.
CBIC Circular 23/2023-Cus dated 30-09-2023, Chapter 32 schedule

A word of counsel

The most common error on this tariff line is filing the bill of entry without the Chapter 32 mandatory qualifiers because the product appears routine and no PGA licence is triggered. CBIC officers verify qualifier completeness at the out-of-charge stage; an incomplete declaration is returned for amendment, triggering demurrage and ground rent at the port of import. Ensure the qualifier data is sourced from the supplier's technical datasheet before the vessel arrives.

Need a regulatory steer on this product?

Speak to a regulatory counsel about your specific HSN, IS, and supplier situation.

Speak to an Expert

Frequently asked

Does HSN 3215 19 90 require BIS certification?

No, no BIS Quality Control Order covers this residual ink sub-heading. The operative requirement is the mandatory additional qualifiers in the import declaration under CBIC Circular 23/2023-Cus dated 30-09-2023, applicable to all Chapter 32 commodities from 15 October 2023.

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

The qualifiers are detailed in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus; the importer should extract the applicable Chapter 32 qualifier fields from that Circular and populate them in the bill of entry before filing.

Does the Chapter 32 qualifier requirement apply to all ink types under this heading?

Yes. CBIC Circular 23/2023-Cus applies to all commodities classified under Chapter 32, with no product-specific carve-outs; every import declaration for HSN 3215 19 90 filed on or after 15 October 2023 must carry the mandatory qualifiers.

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