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Other

Disperse dyes and preparations based thereon, other

CBIC CLEARANCE

HSN 3204 11 59 (Other disperse dyes and preparations) is subject to mandatory chemical-identity qualifiers in the import declaration under CBIC Circular 23/2023-Cus dated 30-09-2023. With effect from 15 October 2023, importers of commodities under Chapters 28, 29, 32, 39 and CTH 3808 must furnish the additional qualifiers stipulated in Paragraphs 4.1 and 4.2 of that Circular at the bill-of-entry stage.

What this is
HSN code
3204 11 59
Chapter
32 · Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments, paints and varnishes
Primary regulator
CBIC · Mandatory Chapter 32 qualifiers, CBIC Circular 23/2023-Cus
Customs documentation
  • Chapter 32 qualifiers from CBIC
  • Chemical identity declaration from importer
Compliance steps
  1. 1
    At the time of filing the bill of entry, include the mandatory additional qualifiers for Chapter 32 commodities as prescribed in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers cover chemical identity and composition particulars for disperse dyes and preparations falling under CTH 3204.
    CBIC Circular 23/2023-Cus dated 30-09-2023, Paragraphs 4.1 and 4.2, with effect from 15-10-2023
  2. 2
    Ensure the import declaration is complete and accurate before submission — omission or incorrect furnishing of the mandatory qualifiers may result in customs examination, detention of the consignment, and demurrage at the port of import.
    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 mandatory chemical-identity qualifiers, treating the requirement as a post-clearance formality. CBIC Circular 23/2023-Cus makes the qualifiers a condition of the import declaration itself, operative from 15 October 2023; a declaration that omits or misrepresents the Paragraph 4.1 and 4.2 particulars is treated as a deficient declaration and attracts customs examination and potential detention pending rectification.

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Frequently asked
Does HSN 3204 11 59 require BIS certification?
No, disperse dyes and preparations under this tariff line are not covered by any BIS Quality Control Order. Import is governed by the Central Board of Indirect Taxes and Customs under CBIC Circular 23/2023-Cus, which mandates additional chemical-identity qualifiers in the import declaration for Chapter 32 commodities with effect from 15 October 2023.
Which specific paragraphs of CBIC Circular 23/2023-Cus apply to this HSN?
Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023 apply, covering mandatory additional qualifiers for import declarations of commodities under Chapters 28, 29, 32, 39 and CTH 3808, including CTH 3204 disperse dyes.
Are preparations based on disperse dyes treated differently from the dyes themselves under this circular?
No. CBIC Circular 23/2023-Cus applies to the entire CTH 3204 11 family, encompassing both the disperse dyes and preparations based thereon; both are subject to the mandatory qualifier requirements 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: