Indelible ink

Indelible ink for writing, marking or electoral use

CBIC CLEARANCE

HSN 3215 90 30 (Indelible ink) is subject to Central Board of Indirect Taxes and Customs (CBIC) mandatory additional-qualifier requirements in the import declaration under CBIC Circular 23/2023-Cus dated 30-09-2023. The qualifier obligation, operative from 15 October 2023, applies to all commodities under Chapter 32 and requires detailed chemical-composition declarations at the bill-of-entry stage.

What this is

HSN code

3215 90 30

Chapter

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

Primary regulator

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

Customs documentation

Chapter 32 qualifiers from CBIC
Import declaration from CBIC

Compliance steps

1
Include all mandatory additional qualifiers in the import declaration for indelible ink as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. The qualifier regime has been operative from 15 October 2023 and applies to all commodity declarations under Chapter 32.
CBIC Circular 23/2023-Cus dated 30-09-2023, para 4.1 and 4.2
2
Verify that the chemical composition and product characterisation details entered at the bill-of-entry stage are consistent with the supplier's technical data sheet or certificate of analysis. A mismatch between the declared qualifiers and the goods description may trigger reassessment and detention.
CBIC Circular 23/2023-Cus dated 30-09-2023, para 4.1 and 4.2

A word of counsel

The most common error on this tariff line is filing the bill of entry with a bare product description — 'indelible ink' — without the mandatory Chapter 32 qualifiers required under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. An incomplete qualifier field triggers a query from the customs proper officer, resulting in consignment detention and accumulating demurrage until the declaration is corrected; retrospective amendment after the bill is filed attracts additional scrutiny.

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Frequently asked

Does HSN 3215 90 30 require BIS certification?

No. No BIS Quality Control Order covers indelible ink under this tariff line. Import compliance is governed by the Central Board of Indirect Taxes and Customs mandatory-qualifier regime under CBIC Circular 23/2023-Cus dated 30-09-2023, operative from 15 October 2023.

What specific information must the Chapter 32 qualifiers include at the bill of entry?

The qualifiers must conform to the requirements in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus; importers should consult the circular directly for the enumerated fields, which cover chemical identification and composition characterisation for Chapter 32 commodities.

Does the qualifier obligation apply to small or sample shipments of indelible ink?

CBIC Circular 23/2023-Cus does not provide a de minimis or sample-quantity carve-out; the mandatory additional-qualifier requirement applies to all import declarations for Chapter 32 commodities from 15 October 2023 regardless of quantity.

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