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Lac-dye

Lac-dye, animal-origin colouring matter

CBIC CLEARANCE

HSN 3203 00 30 (Lac-dye) is subject to Central Board of Indirect Taxes and Customs (CBIC) mandatory additional-qualifier requirements in import declarations under CBIC Circular 23/2023-Cus dated 30-09-2023, effective 15 October 2023. All import declarations for commodities under Chapter 32 must include the prescribed chemical and product qualifiers stipulated in Paragraphs 4.1 and 4.2 of that circular.

What this is
HSN code
3203 00 30
Chapter
32 · Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments, paints and varnishes
Primary regulator
CBIC · Mandatory qualifier regime, Chapter 32 — Circular 23/2023-Cus
Customs documentation
  • Chapter 32 qualifiers declaration from CBIC
  • Bill of entry with CBIC qualifiers
Compliance steps
  1. 1
    Ensure the import declaration for lac-dye includes all mandatory additional qualifiers for Chapter 32 commodities as prescribed in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. Declarations filed without the stipulated qualifiers are liable to rejection or detention at the port of entry.
    CBIC Circular 23/2023-Cus dated 30-09-2023, Paragraphs 4.1 and 4.2, effective 15-10-2023
  2. 2
    Verify that the qualifier fields are populated accurately in the bill of entry filed through ICEGATE, covering the chemical and product-description parameters specified for Chapters 28, 29, 32, 39 and CTH 3808. Inaccurate or incomplete qualifiers are treated as a misdeclaration under the Customs Act, 1962.
    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 the standard product description alone and omitting the mandatory chemical and product qualifiers required under Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. Because the qualifier obligation applies across an entire chapter grouping rather than a single CTH, importers familiar with other Chapter 32 lines but unaware of the 15 October 2023 effective date continue to file non-compliant declarations, attracting detention and reassessment.

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Frequently asked
Does HSN 3203 00 30 require BIS certification?
No, lac-dye falls outside the BIS Quality Control Order regime; no BIS QCO covers vegetable or animal-origin colouring matter. Import compliance is governed by the Central Board of Indirect Taxes and Customs mandatory-qualifier requirements under CBIC Circular 23/2023-Cus dated 30-09-2023.
Which specific qualifier fields are required in the bill of entry for Chapter 32 commodities under CBIC Circular 23/2023-Cus?
Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus specify the mandatory additional qualifiers for Chapters 28, 29, 32, 39 and CTH 3808; the current field list should be confirmed against the circular and the ICEGATE declaration module before filing.
From what date did the mandatory qualifier requirement take effect for Chapter 32 imports?
The mandatory additional-qualifier requirement for Chapter 32 import declarations, including lac-dye under HSN 3203 00 30, took effect from 15 October 2023 per CBIC Circular 23/2023-Cus dated 30-09-2023.
Last verified against gazette notifications: 2026-05-16. Source: CBIC / Indian Customs CUSDATA.
Related
ChapterChapter 32 · Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments, paints and varnishesHSNCOLOURING MATTER OF VEGETABLE OR ANIMAL ORIGIN (INCLUDING DYEING EXTRACTS BUT EXCLUDING ANIMAL BLACK), WHETHER OR NOT CHEMICALLY DEFINED; PREPARA-TIONS AS SPECIFIED IN NOTE 3 TO THIS CHAPTER BASED ON COLOURING MATTER OF VEGETABLE OR ANIMAL ORIGINHSNColouring matter of vegetable or animal origin (including dyeing extracts but excluding animal black), whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on colouring matter of vegetable or animal origin: