Gambier extracts

Gambier extracts, vegetable tanning extracts

CBIC CLEARANCE

HSN 3201 90 10 (Gambier extracts) 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. Import declarations for Chapter 32 commodities must include the stipulated qualifiers at the bill-of-entry stage with effect from 15 October 2023.

What this is

HSN code

3201 90 10

Chapter

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

Primary regulator

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

Customs documentation

Chapter 32 qualifiers from CBIC
Supplier declaration from exporter

Compliance steps

1
Ensure the import declaration for HSN 3201 90 10 includes all mandatory additional qualifiers prescribed under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. This requirement applies to all Chapter 32 commodities with effect from 15 October 2023, and a declaration filed without the stipulated qualifiers is liable to detention at the bill-of-entry stage.
CBIC Circular 23/2023-Cus dated 30-09-2023, paras 4.1 and 4.2
2
Obtain a supplier or manufacturer declaration confirming the chemical composition and identity of the gambier extract to support the qualifier fields in the import declaration. Accuracy of the qualifier data is the importer's responsibility and is verified by the proper officer against supporting commercial documents.
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 populating the Chapter 32 mandatory additional qualifiers introduced by CBIC Circular 23/2023-Cus — an omission that customs officers are specifically instructed to flag, resulting in consignment detention and demurrage. Ensure the qualifier data is sourced from the exporter's technical data sheet before the declaration is filed; retrofitting the fields after lodgement requires amendment procedures that extend clearance timelines.

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Frequently asked

Does HSN 3201 90 10 require BIS certification?

No, gambier extracts and other vegetable tanning extracts under Chapter 32 are not covered by any BIS Quality Control Order. Import is governed by the Central Board of Indirect Taxes and Customs mandatory additional-qualifier regime under CBIC Circular 23/2023-Cus dated 30-09-2023.

From which date are the Chapter 32 mandatory qualifiers enforceable at the bill of entry?

The mandatory additional qualifiers for Chapter 32 commodities are enforceable with effect from 15 October 2023 as prescribed in CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2.

Does the CBIC qualifier requirement apply to all Chapter 32 sub-headings or only selected CTIs?

CBIC Circular 23/2023-Cus applies to all commodities under Chapters 28, 29, 32, 39 and CTH 3808; HSN 3201 90 10 falls squarely within Chapter 32 and is therefore within scope.

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