Synthetic organic tanning substances

CBIC CLEARANCE

HSN 3202 10 00 (Synthetic organic tanning substances) is subject to mandatory additional qualifier declarations in the import entry under CBIC Circular 23/2023-Cus dated 30-09-2023, operative from 15 October 2023 for all commodities under Chapter 32. The Central Board of Indirect Taxes and Customs (CBIC) requires compliance with the chemical-descriptor qualifiers specified in Paragraphs 4.1 and 4.2 of that Circular at the bill-of-entry stage.

What this is

HSN code

3202 10 00

Chapter

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

Primary regulator

CBIC · Customs Act, 1962 — Chapter 32 mandatory qualifiers per Circular 23/2023-Cus

Customs documentation

Chapter 32 qualifiers from CBIC
Import declaration from CBIC

Compliance steps

1
Ensure the import declaration for this tariff line includes all mandatory additional qualifiers as specified in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. This requirement applies to all commodities under Chapters 28, 29, 32, 39 and CTH 3808 with effect from 15 October 2023.
CBIC Circular 23/2023-Cus dated 30-09-2023, Paragraphs 4.1 and 4.2
2
Verify that the chemical descriptor qualifiers are accurate and consistent with the commercial documentation accompanying the consignment. Incomplete or inconsistent qualifier declarations at the bill-of-entry stage may result in consignment detention by the proper officer pending rectification.
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 chemical qualifiers, treating this as a routine commodity with no overlay. CBIC Circular 23/2023-Cus makes the qualifier declarations a pre-clearance condition — not a post-entry rectification — and a missing or incomplete qualifier triggers examination and detention at the port, accumulating demurrage and ground rent until the declaration is resubmitted in conforming form.

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Frequently asked

Does HSN 3202 10 00 require BIS certification?

No. Synthetic organic tanning substances are not covered by any BIS Quality Control Order; no BIS certification applies to this tariff line. Import is governed by CBIC Circular 23/2023-Cus, which mandates mandatory additional chemical-descriptor qualifiers in the import declaration under Chapter 32.

From which date are the mandatory Chapter 32 qualifiers under CBIC Circular 23/2023-Cus applicable?

The mandatory additional qualifier requirements under Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus are operative with effect from 15 October 2023 for all imports under Chapters 28, 29, 32, 39 and CTH 3808.

What happens if the mandatory qualifiers are absent from the import declaration at the bill-of-entry stage?

A declaration that does not satisfy the qualifier requirements of CBIC Circular 23/2023-Cus is liable to examination and detention by the proper officer at the port, with the importer exposed to demurrage and ground rent until a conforming declaration is filed.

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