Myrobalan fruit extract

Myrobalan fruit extract, vegetable tanning extract

CBIC CLEARANCE

HSN 3201 90 20 (Myrobalan fruit extract) is subject to mandatory additional qualifier declarations in the import bill of entry under Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-Cus dated 30-09-2023, operative from 15 October 2023. The circular applies to all commodities under Chapters 28, 29, 32 and 39 and CTH 3808, requiring importers to furnish specified qualifiers at the declaration stage as per paragraphs 4.1 and 4.2.

What this is

HSN code

3201 90 20

Chapter

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

Primary regulator

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

Customs documentation

Chapter 32 qualifiers from CBIC
Bill of entry declaration to CBIC

Compliance steps

1
File the import bill of entry with the mandatory additional qualifiers for Chapter 32 commodities as specified in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers are compulsory from 15 October 2023 and must appear in the import declaration before customs out-of-charge is granted.
CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
2
Verify that the commercial invoice, packing list, and bill of entry collectively reflect the Chapter 32 qualifier information required under the circular. Declarations that omit or incorrectly state the mandatory qualifiers are liable to be held for re-assessment or detention at the port of import.
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 introduced by CBIC Circular 23/2023-Cus, treating myrobalan fruit extract as a straightforward tanning extract with no declaration overlay. The qualifier obligation has been operative since 15 October 2023 and applies to the entire Chapter 32 scope — not only to synthetic or chemical products — so consignments of vegetable-origin extracts are equally caught and may be detained pending a corrected declaration.

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Frequently asked

Does HSN 3201 90 20 require BIS certification?

No, myrobalan fruit extract is not covered by any BIS Quality Control Order. Import is governed by the mandatory additional qualifier declaration requirement under CBIC Circular 23/2023-Cus dated 30-09-2023, which applies to all Chapter 32 commodities with effect from 15 October 2023.

Which specific qualifiers must be declared under CBIC Circular 23/2023-Cus for this HSN?

The qualifiers are stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus; importers should consult the circular directly for the current field-level requirements applicable to Chapter 32 commodities.

What happens if the mandatory qualifiers are omitted from the import declaration?

Omission of the Chapter 32 mandatory qualifiers renders the bill of entry non-compliant with CBIC Circular 23/2023-Cus, exposing the consignment to reassessment, detention, and demurrage at the port of import until a corrected declaration is accepted.

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