Drawing ink

Drawing ink for writing or technical use

CBIC CLEARANCE

HSN 3215 90 40 (Drawing ink) is subject to mandatory additional qualifiers in the import declaration under CBIC Circular 23/2023-Cus dated 30-09-2023, applicable to all commodities under Chapter 32 with effect from 15 October 2023. The Directorate General of Foreign Trade administers no Restricted-import condition on this tariff line; the operative compliance obligation sits entirely at the bill-of-entry stage with the Central Board of Indirect Taxes and Customs (CBIC) qualifier requirement.

What this is

HSN code

3215 90 40

Chapter

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

Primary regulator

CBIC · CBIC Circular 23/2023-Cus dated 30-09-2023 (Chapter 32 mandatory qualifiers)

Customs documentation

Chapter 32 qualifiers from CBIC
Import declaration from CBIC

Compliance steps

1
Include the mandatory additional qualifiers in the import declaration as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus for all commodities under Chapter 32. Non-compliance with the qualifier requirement is treated as a deficient declaration and can result in consignment detention at the port of entry.
CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2, effective 15-10-2023
2
Verify that the bill of entry correctly reflects the qualifiers applicable to Chapter 32 drawing-ink commodities before submission. Misdeclaration or omission of required qualifiers exposes the consignment to reassessment, penalty, and delayed out-of-charge.
CBIC Circular 23/2023-Cus dated 30-09-2023

A word of counsel

The most frequent error on this tariff line is filing the bill of entry with a generic product description and omitting the Chapter 32 mandatory qualifiers introduced by CBIC Circular 23/2023-Cus. These qualifiers are not optional supplemental data — their absence constitutes a deficient declaration under the Customs Act, 1962, making the consignment liable to detention and reassessment. Ensure the qualifiers required under paragraphs 4.1 and 4.2 are embedded in the import declaration before vessel arrival.

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Frequently asked

Does HSN 3215 90 40 require BIS certification?

No, no BIS Quality Control Order covers drawing ink under this tariff line. The operative compliance requirement is the mandatory additional-qualifier declaration under CBIC Circular 23/2023-Cus dated 30-09-2023 for all Chapter 32 commodities, effective 15 October 2023.

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

The specific qualifiers are stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023; importers should extract the applicable data fields from that circular and populate them in the bill-of-entry declaration before filing.

Is drawing ink under HSN 3215 90 40 subject to any DGFT Restricted-import condition?

No Restricted-import condition under the ITC (HS) policy applies to this tariff line; the sole compliance overlay is the CBIC Chapter 32 qualifier requirement operative from 15 October 2023.

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