Other

Other inks, writing, drawing and specialty inks

CBIC CLEARANCE

HSN 3215 90 90 (Other inks) is subject to mandatory declaration qualifiers administered by the Central Board of Indirect Taxes and Customs (CBIC) under CBIC Circular 23/2023-Cus dated 30-09-2023. Importers must include the additional Chapter 32 qualifiers specified in paragraphs 4.1 and 4.2 of that Circular in all import declarations with effect from 15 October 2023.

What this is

HSN code

3215 90 90

Chapter

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

Primary regulator

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

Customs documentation

Chapter 32 qualifiers from CBIC
Bill of entry declaration to CBIC

Compliance steps

1
Include all mandatory additional qualifiers for Chapter 32 commodities in the import declaration at the bill-of-entry stage. The qualifiers are specified in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus and are operative with effect from 15 October 2023.
CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
2
Confirm that the Chapter 32 qualifier requirements are satisfied before customs out-of-charge; incomplete or absent qualifiers may result in bill-of-entry rejection or consignment detention pending re-presentation with a corrected declaration.
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 required under CBIC Circular 23/2023-Cus, treating the ink as a routine chemical with no declaration overlay. The qualifier obligation applies to all commodities under Chapters 28, 29, 32, 39 and CTH 3808 without exception for sub-category or end-use; a declaration filed short of the prescribed qualifiers is treated as a deficient entry and is liable to detention pending correction.

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Frequently asked

Does HSN 3215 90 90 require BIS certification?

No, this tariff line is not covered by any BIS Quality Control Order. The operative compliance obligation is the mandatory additional declaration qualifier requirement under CBIC Circular 23/2023-Cus dated 30-09-2023, applicable to all Chapter 32 imports with effect from 15 October 2023.

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

The required qualifiers are those stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023; importers should verify the current annexure published by CBIC, as the qualifier list covers multiple chemical chapters and is subject to revision.

Does the qualifier obligation under CBIC Circular 23/2023-Cus apply to all ink types classified under HSN 3215 90 90?

Yes. The obligation applies to all commodities under Chapter 32 without carve-out for specific ink types or end-uses; every import declaration for HSN 3215 90 90 filed on or after 15 October 2023 must include the prescribed qualifiers.

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