Fountain pen ink

Fountain pen ink, writing and drawing inks

CBIC CLEARANCE

HSN 3215 90 10 (Fountain pen ink) is subject to the Central Board of Indirect Taxes and Customs (CBIC) mandatory additional-qualifier requirement under CBIC Circular 23/2023-Cus dated 30-09-2023, operative from 15 October 2023. Importers must furnish the additional qualifiers stipulated in Paragraphs 4.1 and 4.2 of that Circular in the import declaration for all goods under Chapter 32.

What this is

HSN code

3215 90 10

Chapter

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

Primary regulator

CBIC · CBIC Circular 23/2023-Cus, Chapter 32 mandatory qualifiers regime

Customs documentation

Additional qualifiers declaration from CBIC
Chapter 32 qualifier annexure from importer

Compliance steps

1
Ensure the import declaration includes all mandatory additional qualifiers for Chapter 32 goods as stipulated in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. The requirement has been operative from 15 October 2023 and non-compliant declarations are liable to detention at the bill-of-entry stage.
CBIC Circular 23/2023-Cus dated 30-09-2023 · Paragraphs 4.1 and 4.2
2
Verify that the qualifier data submitted covers the commodity's chemical composition and end-use particulars as required for Chapter 32 entries. Incomplete or absent qualifiers result in customs hold and may attract a request for a revised bill of entry before out-of-charge is granted.
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 additional qualifiers, treating fountain pen ink as a routine consumer product outside the chemical-commodity declaration framework. CBIC Circular 23/2023-Cus applies equally to low-risk ink preparations under Chapter 32 as it does to industrial dyes; the qualifier fields are mandatory in the e-customs system from 15 October 2023, and an incomplete declaration triggers a hold that accumulates demurrage before the deficiency is cured.

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Frequently asked

Does HSN 3215 90 10 require BIS certification?

No, fountain pen ink is not covered by any BIS Quality Control Order. The operative requirement is the Central Board of Indirect Taxes and Customs mandatory additional-qualifier declaration under CBIC Circular 23/2023-Cus, applicable to all Chapter 32 imports from 15 October 2023.

What additional qualifiers must be declared for Chapter 32 imports under CBIC Circular 23/2023-Cus?

The qualifiers are specified in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023; importers should consult those paragraphs directly for the field-level requirements applicable to Chapter 32 commodity descriptions.

Does the additional-qualifier requirement apply only to commercial-scale imports, or to all import consignments of fountain pen ink?

CBIC Circular 23/2023-Cus draws no de-minimis exemption for consignment value or quantity; the mandatory-qualifier obligation applies to all import declarations for goods under Chapter 32, including fountain pen ink under CTH 3215 90 10.

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