Inorganic tanning substances

Inorganic tanning substances for leather processing

CBIC CLEARANCE

HSN 3202 90 10 (Inorganic tanning substances) is subject to mandatory additional qualifier declarations administered by the Central Board of Indirect Taxes and Customs (CBIC) under CBIC Circular 23/2023-Cus dated 30-09-2023. With effect from 15 October 2023, import declarations for commodities under Chapter 32 must include the additional qualifiers stipulated in Paragraphs 4.1 and 4.2 of that Circular.

What this is

HSN code

3202 90 10

Chapter

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

Primary regulator

CBIC · Mandatory Chapter 32 qualifier declarations, Circular 23/2023-Cus

Customs documentation

Chapter 32 qualifiers from CBIC
Bill of entry declaration to CBIC

Compliance steps

1
Include the mandatory additional qualifiers prescribed under Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus in the import declaration at the bill of entry stage. These qualifiers apply to all commodities under Chapters 28, 29, 32, 39 and CTH 3808, and non-compliance renders the declaration deficient.
CBIC Circular 23/2023-Cus dated 30-09-2023, Paragraphs 4.1 and 4.2, effective 15-10-2023
2
Verify that the description of goods on the bill of entry accurately reflects the chemical identity and intended use of the inorganic tanning substance, consistent with the qualifier format specified by CBIC. Incomplete or generic descriptions that fail the qualifier requirement trigger examination and potential detention of the consignment.
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 with a generic product description — such as 'inorganic tanning substance' — without the specific chemical-identity qualifiers mandated under Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. A declaration deficient in the required qualifiers is flagged at the assessment stage, resulting in consignment examination, demurrage, and ground rent while the amended declaration is processed.

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Frequently asked

Does HSN 3202 90 10 require BIS certification?

No, no BIS Quality Control Order covers inorganic tanning substances. Import is governed by the mandatory additional qualifier declaration requirement administered by the Central Board of Indirect Taxes and Customs under CBIC Circular 23/2023-Cus dated 30-09-2023.

From which date are the Chapter 32 mandatory qualifiers operative?

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

Does the qualifier requirement apply only to HSN 3202 90 10 or to the broader Chapter 32?

CBIC Circular 23/2023-Cus applies to all commodities under Chapters 28, 29, 32 and 39 and CTH 3808, so the qualifier obligation extends across the broader Chapter 32 product range, not solely to this 8-digit tariff line.

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