Wattle extract

Wattle extract, vegetable tanning extract

CBIC CLEARANCE

HSN 3201 20 00 (Wattle extract) is subject to Central Board of Indirect Taxes and Customs (CBIC) mandatory additional-qualifier requirements under CBIC Circular 23/2023-Cus dated 30-09-2023. Importers must include the Chapter 32 qualifiers stipulated 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

3201 20 00

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 import declaration qualifiers

Customs documentation

Chapter 32 qualifiers from CBIC
Import declaration from CBIC

Compliance steps

1
Include all mandatory additional qualifiers for Chapter 32 commodities in the import declaration at the bill-of-entry stage, as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. Non-inclusion renders the declaration deficient and may result in consignment detention pending correction.
CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2, effective 15-10-2023
2
Verify that the qualifier requirements applicable to Chapter 32 are reflected in the e-filing of the bill of entry before submission; post-filing amendments to mandatory qualifiers attract scrutiny by the assessing officer and may delay out-of-charge.
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 Chapter 32 mandatory qualifiers, treating wattle extract as a straightforward chemical import with no declaration overlay. CBIC Circular 23/2023-Cus applies across Chapters 28, 29, 32, 39 and CTH 3808 without exception; a deficient qualifier field is caught at first-check stage and results in a query that suspends out-of-charge until the declaration is corrected, accumulating demurrage.

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Frequently asked

Does HSN 3201 20 00 require BIS certification?

No, wattle extract is not covered by any BIS Quality Control Order. The operative compliance requirement is the Central Board of Indirect Taxes and Customs mandatory additional-qualifier obligation under CBIC Circular 23/2023-Cus dated 30-09-2023, applicable to all Chapter 32 import declarations with effect from 15 October 2023.

From which date are the Chapter 32 mandatory qualifiers required, and which paragraphs of the Circular govern this HSN?

The qualifier requirement is effective from 15 October 2023 under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023, which covers commodities under Chapters 28, 29, 32, 39 and CTH 3808.

Are there any PGA licences or permits required for wattle extract beyond the CBIC declaration qualifier?

The regulatory record records no additional PGA licence, permit, or registration requirement for this tariff line; the sole compliance obligation identified is the CBIC mandatory additional-qualifier declaration under Circular 23/2023-Cus.

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