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Other

Disperse dyes and preparations based thereon, other

CBIC CLEARANCE

HSN 3204 11 39 (Other disperse dyes and preparations) is subject to mandatory additional qualifier declarations at the bill-of-entry stage under Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-Cus dated 30-09-2023. Importers must furnish the Chapter 32 mandatory qualifiers specified in Paragraphs 4.1 and 4.2 of that Circular, effective 15 October 2023.

What this is
HSN code
3204 11 39
Chapter
32 · Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments, paints and varnishes
Primary regulator
CBIC · CBIC Circular 23/2023-Cus dated 30-09-2023 (Chapter 32 mandatory qualifiers)
Customs documentation
  • Chapter 32 qualifiers from CBIC
  • Import declaration to CBIC
Compliance steps
  1. 1
    At the time of filing the bill of entry, include all mandatory additional qualifiers for Chapter 32 commodities as specified in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. Non-compliance with the qualifier requirement renders the declaration deficient and may result in bill-of-entry detention.
    CBIC Circular 23/2023-Cus dated 30-09-2023, Paragraphs 4.1 and 4.2, effective 15-10-2023
  2. 2
    Confirm that the import declaration accurately describes the specific disperse dye or preparation, including chemical identity particulars where required by the Chapter 32 qualifier schedule. The same Circular extends parallel qualifier obligations across Chapters 28, 29, 39 and CTH 3808.
    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 and treating the Chapter 32 qualifier requirement as advisory rather than mandatory. CBIC Circular 23/2023-Cus makes the additional qualifiers a binding declaration requirement from 15 October 2023; a bill of entry lacking these particulars is treated as an incomplete declaration, exposing the consignment to detention and demurrage while a revised declaration is processed.

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Frequently asked
Does HSN 3204 11 39 require BIS certification?
No, disperse dyes and preparations under this tariff line are not covered by any BIS Quality Control Order. The operative compliance obligation is the mandatory additional qualifier declaration under CBIC Circular 23/2023-Cus dated 30-09-2023, administered by the Central Board of Indirect Taxes and Customs.
What specific qualifiers must be declared for Chapter 32 imports under CBIC Circular 23/2023-Cus?
The required qualifiers are those specified in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023; importers should review those paragraphs directly, as the qualifier schedule covers chemical identity and end-use particulars applicable to all Chapter 32 commodity declarations from 15 October 2023.
Does the Chapter 32 qualifier obligation apply to preparations based on disperse dyes or only to the pure dyes?
The Circular applies to commodities under Chapter 32 broadly, covering both disperse dyes and preparations based thereon falling under CTH 3204 11 39, as the qualifier requirement is keyed to the chapter heading rather than restricted to pure chemical entities.
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 varnishesHSNSYNTHETIC ORGANIC COLOURING MATTER, WHETHER OR NOT CHEMICALLY DEFINED; PREPARATIONS AS SPECIFIED IN NOTE 3 TO THIS CHAPTER BASED ON SYNTHETIC ORGANIC COLOURING MATTER; SYNTHETIC ORGANIC PRODUCTS OF A KIND USED AS FLUORESCENT BRIGHTENING AGENTS OR AS LUMINOPHORES, WHETHER OR NOT CHEMICALLY DEFINEDHSNDisperse dyes and preparations based thereon: