Tanning preparations, whether or not containing natural tanning substances

Tanning preparations containing natural or synthetic tannins

CBIC CLEARANCE

HSN 3202 90 20 (Tanning preparations, whether or not containing natural tanning substances) is subject to mandatory additional qualifier declarations in the import entry under Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-Cus dated 30-09-2023. With effect from 15 October 2023, all import declarations for commodities under Chapter 32 must include the stipulated qualifiers at the bill-of-entry stage as per paragraphs 4.1 and 4.2 of that Circular.

What this is

HSN code

3202 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, Chapters 28, 29, 32, 39 and CTH 3808 qualifier regime

Customs documentation

Chapter 32 qualifiers from CBIC
Import declaration from CBIC

Compliance steps

1
Complete the mandatory additional qualifiers in the import declaration as prescribed in 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; bills of entry filed without the stipulated qualifiers are liable to rejection or detention at the port of import.
CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
2
Verify that the import declaration correctly identifies the precise chemical or compositional nature of the tanning preparation — whether synthetic organic, inorganic, or a blend containing natural tanning substances — as the qualifier fields are product-specific and an inaccurate description constitutes a misdeclaration under the Customs Act, 1962.
CBIC Circular 23/2023-Cus dated 30-09-2023, paragraph 4.1

A word of counsel

The most common error on this tariff line is filing a generic Chapter 32 description without completing the mandatory qualifier fields introduced by CBIC Circular 23/2023-Cus. Customs systems flag qualifier-deficient bills of entry for examination, triggering detention and demurrage; a subsequent amendment after the bill of entry is filed is treated as a post-facto correction and may attract scrutiny for misdeclaration under the Customs Act, 1962. Verify qualifier completeness against paragraphs 4.1 and 4.2 before submission.

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Frequently asked

Does HSN 3202 90 20 require BIS certification?

No, no BIS Quality Control Order covers tanning preparations under this tariff line. Import is governed by the Central Board of Indirect Taxes and Customs qualifier-declaration regime under CBIC Circular 23/2023-Cus dated 30-09-2023, applicable across Chapters 28, 29, 32, 39 and CTH 3808 with effect from 15 October 2023.

When did the mandatory qualifier requirement for Chapter 32 imports take effect?

The mandatory additional qualifier requirement under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus came into effect on 15 October 2023 for all import declarations covering commodities under Chapters 28, 29, 32, 39 and CTH 3808.

Does the qualifier obligation apply only to synthetic tanning substances or also to preparations containing natural tanning substances?

The obligation applies to all commodities under Chapter 32, including blended tanning preparations that contain natural tanning substances; the qualifier fields must reflect the actual compositional nature of the specific preparation being imported.

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