Enzymatic preparations for pre-tanning

Enzymatic preparations for pre-tanning of hides and skins

CBIC CLEARANCE

HSN 3202 90 30 (Enzymatic preparations for pre-tanning) is subject to mandatory additional qualifiers in the import declaration under Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-Cus dated 30-09-2023, operative with effect from 15 October 2023. Chapter 32 commodities must satisfy the declaration requirements specified in paragraphs 4.1 and 4.2 of that Circular at the bill-of-entry stage.

What this is

HSN code

3202 90 30

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, mandatory Chapter 32 declaration qualifiers

Customs documentation

Chapter 32 qualifiers from CBIC
Compliant import declaration to CBIC

Compliance steps

1
File the import declaration with the mandatory additional qualifiers for Chapter 32 commodities as specified in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. The requirement has been operative from 15 October 2023 and applies to all bills of entry covering HSN 3202 90 30.
CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
2
Verify that the qualifiers are correctly populated in the ICEGATE bill-of-entry system before submission. Incomplete or missing qualifier fields for Chapter 28, 29, 32, 39 and CTH 3808 commodities attract bill-of-entry rejection or customs-officer query, causing consignment detention and demurrage.
CBIC Circular 23/2023-Cus dated 30-09-2023

A word of counsel

The most common error on this tariff line is filing a standard bill of entry without populating the Chapter 32 mandatory qualifiers introduced by CBIC Circular 23/2023-Cus. Because enzymatic preparations for pre-tanning sit under a residual 'Other' sub-heading, importers sometimes treat them as a generic chemical entry and overlook the Chapter 32 qualifier obligation — triggering bill-of-entry deficiency notices, assessment delays, and potential detention while the declaration is corrected.

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Frequently asked

Does HSN 3202 90 30 require BIS certification?

No, enzymatic preparations for pre-tanning are not covered by any BIS Quality Control Order. The operative requirement is compliance with the mandatory Chapter 32 declaration qualifiers under CBIC Circular 23/2023-Cus dated 30-09-2023, applicable from 15 October 2023.

From which date do the mandatory Chapter 32 qualifier requirements apply to this HSN?

The mandatory additional qualifiers stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus apply with effect from 15 October 2023 to all import declarations covering commodities under Chapters 28, 29, 32, 39 and CTH 3808.

What happens if the mandatory qualifiers are omitted from the bill of entry?

An incomplete bill of entry for a Chapter 32 commodity is liable to deficiency notice, customs-officer query, and consignment detention pending correction — resulting in demurrage and ground rent at the port until the declaration is accepted.

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