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Disperse dyes and preparations, other than specific types

CBIC CLEARANCE

HSN 3204 11 49 (other disperse dyes and preparations based thereon) is subject to mandatory additional qualifiers in import declarations administered by the Central Board of Indirect Taxes and Customs (CBIC) under CBIC Circular 23/2023-Cus dated 30-09-2023. With effect from 15 October 2023, Chapter 32 commodities require specific chemical-identity and composition qualifiers at the bill-of-entry stage per paragraphs 4.1 and 4.2 of that Circular.

What this is
HSN code
3204 11 49
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 from CBIC
Compliance steps
  1. 1
    Ensure the import declaration for HSN 3204 11 49 includes all mandatory additional qualifiers for Chapter 32 commodities as specified in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers became compulsory with effect from 15 October 2023 and must appear in the bill-of-entry filing.
    CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
  2. 2
    Verify that the qualifier requirements for Chapter 32 are correctly populated in the e-Sanchit/ICES filing before out-of-charge. Declarations filed without the prescribed qualifiers for disperse dyes under Chapter 32 are liable to be held by the proper officer for rectification, resulting in consignment detention and accrual of demurrage.
    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 generic product descriptions and omitting the chemical-identity qualifiers mandated for Chapter 32 under CBIC Circular 23/2023-Cus. The qualifier obligation applies equally to preparations based on disperse dyes — not only to chemically defined single dye substances — so importers who treat formulated dye preparations as outside the qualifier regime face detention pending rectification at the port of import.

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Frequently asked
Does HSN 3204 11 49 require BIS certification?
No, disperse dyes and preparations based thereon are not covered by any BIS Quality Control Order. The operative requirement is the mandatory additional-qualifier obligation under CBIC Circular 23/2023-Cus dated 30-09-2023, applicable to Chapter 32 commodities with effect from 15 October 2023.
Which chapters are covered by the mandatory qualifier requirement under CBIC Circular 23/2023-Cus?
The Circular applies to commodities under Chapters 28, 29, 32, 39 and CTH 3808; HSN 3204 11 49 falls under Chapter 32 and is subject to the qualifier obligations specified in paragraphs 4.1 and 4.2 with effect from 15 October 2023.
Do the mandatory qualifier requirements apply to formulated disperse dye preparations, or only to chemically defined single dye substances?
The qualifier obligation under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus extends to preparations based on disperse dyes — not solely to chemically defined individual dye substances — so both categories require the prescribed qualifiers at the bill-of-entry stage.
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: