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HomeHSNChapter 32HSN 3204 11 19

Other

Disperse dyes and preparations, other synthetic organic colourants

CBIC CLEARANCE

HSN 3204 11 19 (Other disperse dyes and preparations based thereon) is subject to mandatory additional qualifier declarations in the import bill of entry under CBIC Circular 23/2023-Cus dated 30-09-2023. The Central Board of Indirect Taxes and Customs (CBIC) requires chemical-identity qualifiers for all commodities under Chapters 28, 29, 32, 39 and CTH 3808, with effect from 15 October 2023.

What this is
HSN code
3204 11 19
Chapter
32 · Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments, paints and varnishes
Primary regulator
CBIC · Mandatory qualifier declarations, CBIC Circular 23/2023-Cus
Customs documentation
  • Chapter 32 qualifiers from CBIC
  • Import declaration from CBIC
Compliance steps
  1. 1
    Include the mandatory additional qualifiers in the import declaration for this tariff line as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers cover chemical-identity particulars applicable to all Chapter 32 commodities and are mandatory with effect from 15 October 2023.
    CBIC Circular 23/2023-Cus dated 30-09-2023, para 4.1 and 4.2
  2. 2
    Verify that the bill of entry accurately reflects the specific disperse dye or preparation being imported; HSN 3204 11 19 is a residual entry covering disperse dyes not classified under a more specific sub-heading, and an incomplete qualifier declaration risks bill-of-entry rejection or customs query at the time of assessment.
    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 chemical-identity qualifiers required under CBIC Circular 23/2023-Cus — an omission that results in a deficiency notice and assessment delay, not a minor irregularity. Because 3204 11 19 is a residual 'Other' entry, customs officers routinely scrutinise qualifier completeness to confirm correct classification and rule out misdeclaration of higher-duty or restricted dye categories.

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Frequently asked
Does HSN 3204 11 19 require BIS certification?
No; no BIS Quality Control Order covers disperse dyes or synthetic organic colouring matter preparations under this tariff line. Import is governed by the Central Board of Indirect Taxes and Customs mandatory qualifier-declaration regime under CBIC Circular 23/2023-Cus dated 30-09-2023.
What are the mandatory qualifiers required at the bill of entry for this HSN?
Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus specify the chemical-identity qualifiers applicable to Chapter 32 commodities; these must be declared in the import entry with effect from 15 October 2023.
Does the qualifier requirement apply to all consignments or only to certain origins?
The requirement under CBIC Circular 23/2023-Cus applies uniformly to all import declarations for Chapter 32 commodities regardless of country of origin or consignment value.
Last verified against gazette notifications: 2026-05-16. Source: CBIC / Indian Customs CUSDATA.
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