Ball pen ink

Ball pen ink, writing and drawing inks

CBIC CLEARANCE

HSN 3215 90 20 (Ball pen ink) is subject to Central Board of Indirect Taxes and Customs (CBIC) mandatory additional-qualifier requirements in import declarations under CBIC Circular 23/2023-Cus dated 30-09-2023, operative from 15 October 2023. All import declarations for commodities under Chapter 32 must include the specified qualifiers at the bill-of-entry stage as stipulated in Paragraphs 4.1 and 4.2 of that Circular.

What this is

HSN code

3215 90 20

Chapter

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

Primary regulator

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

Customs documentation

Chapter 32 qualifiers from CBIC
Bill of entry declaration to CBIC

Compliance steps

1
At the bill-of-entry stage, include all mandatory additional qualifiers in the import declaration as stipulated in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. The requirement applies to all commodities under Chapters 28, 29, 32, 39 and CTH 3808, and has been operative with effect from 15 October 2023.
CBIC Circular 23/2023-Cus dated 30-09-2023, Paragraphs 4.1 and 4.2
2
Verify that the import declaration accurately reflects the product-specific qualifiers required under Chapter 32. Incomplete or missing qualifiers at the bill-of-entry stage may result in examination, detention of the consignment, and demurrage pending rectification.
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 Chapter 32 qualifiers, either because the importer's customs broker is unaware that ball pen ink falls within the Chapter 32 qualifier mandate or because the commercial invoice does not carry the required product-specific details. A declaration deficient in qualifiers is flagged at the system level under CBIC Circular 23/2023-Cus and will not receive out-of-charge until the qualifiers are submitted, attracting ground rent and demurrage.

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Frequently asked

Does HSN 3215 90 20 require BIS certification?

No. Ball pen ink is not covered by any BIS Quality Control Order. Import is governed by the Central Board of Indirect Taxes and Customs under the mandatory additional-qualifier regime for Chapter 32 commodities per CBIC Circular 23/2023-Cus dated 30-09-2023.

What are the mandatory additional qualifiers required at the bill of entry for HSN 3215 90 20?

The specific qualifiers are stipulated in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023; the obligation applies to all Chapter 32 commodities with effect from 15 October 2023 and must be included in the import declaration before out-of-charge is granted.

Does the Chapter 32 qualifier mandate apply to ball pen ink imported as samples or in small quantities?

CBIC Circular 23/2023-Cus does not carve out an exemption by quantity or import category for Chapter 32 commodities; the mandatory qualifier requirement applies to all import declarations for this tariff line regardless of consignment size.

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