Other

Vegetable tanning extracts, tannins and their derivatives

CBIC CLEARANCE

HSN 3201 90 90 (Other tanning extracts and tannin derivatives) 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. With effect from 15 October 2023, import declarations for goods under Chapter 32 must include the specified chemical qualifiers at the bill-of-entry stage as stipulated in Paragraphs 4.1 and 4.2 of that Circular.

What this is

HSN code

3201 90 90

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
Compliant import declaration to CBIC

Compliance steps

1
Ensure the import declaration for HSN 3201 90 90 includes all mandatory additional qualifiers for Chapter 32 commodities as stipulated in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. The requirement is operative with effect from 15 October 2023 and applies at the bill-of-entry stage.
CBIC Circular 23/2023-Cus dated 30-09-2023, Paragraphs 4.1 and 4.2
2
Verify that the qualifier fields cover the commodity as falling under Chapter 32 (and not adjacent chapters such as 28, 29, or 39), since the Circular applies across Chapters 28, 29, 32, 39 and CTH 3808. An incorrect or absent chapter qualifier triggers a declaration deficiency and may result in consignment detention pending amendment.
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 them as optional descriptors rather than binding declaration requirements. A declaration filed without the Paragraph 4.1 and 4.2 qualifiers is treated as deficient from 15 October 2023 onwards, exposing the consignment to detention and demurrage while the entry is recalled for amendment — amendment after out-of-charge is not available as a remedy.

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Frequently asked

Does HSN 3201 90 90 require BIS certification?

No, this tariff line is outside the BIS Quality Control Order regime; no BIS QCO covers vegetable tanning extracts or tannin derivatives. Import is governed by the mandatory additional-qualifier requirement under CBIC Circular 23/2023-Cus dated 30-09-2023 for Chapter 32 commodities.

From which date are the Chapter 32 mandatory qualifiers operative, and where must they appear?

The qualifiers are mandatory with effect from 15 October 2023 and must be declared 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.

Does the CBIC mandatory-qualifier obligation apply only to Chapter 32, or to other chapters as well?

CBIC Circular 23/2023-Cus extends the obligation to commodities under Chapters 28, 29, 32 and 39 and CTH 3808; the requirement for HSN 3201 90 90 arises specifically from its classification under Chapter 32.

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