Disperse blacks

Disperse black dyes and preparations based thereon

CBIC CLEARANCE

HSN 3204 11 93 (Disperse blacks) is subject to mandatory additional qualifiers in import declarations under Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-Cus dated 30-09-2023, operative from 15 October 2023. The declaration qualifiers under Paragraphs 4.1 and 4.2 of that Circular apply to all commodities under Chapter 32, alongside Chapters 28, 29, 39 and CTH 3808.

What this is

HSN code

3204 11 93

Chapter

32 · Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments, paints and varnishes

Primary regulator

CBIC · Mandatory Chapter 32 declaration qualifiers, Circular 23/2023-Cus

Customs documentation

Chapter 32 qualifiers declaration to CBIC
Import declaration from CBIC

Compliance steps

1
Ensure the bill of entry for HSN 3204 11 93 includes all mandatory additional qualifiers as stipulated in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers are compulsory for import declarations covering Chapter 32 commodities with effect from 15 October 2023.
CBIC Circular 23/2023-Cus dated 30-09-2023, Paragraphs 4.1 and 4.2
2
Verify that the exporter's commercial documentation and shipping invoices carry the same qualifier particulars required under the Circular, so that the import declaration is self-consistent and the customs proper officer does not withhold out-of-charge on a mismatch.
CBIC Circular 23/2023-Cus dated 30-09-2023

A word of counsel

The most frequent error on this tariff line is filing the bill of entry without populating the Chapter 32 mandatory qualifiers introduced by CBIC Circular 23/2023-Cus, on the assumption that synthetic organic dyes carry no substantive PGA clearance obligation. A declaration missing the Paragraph 4.1 and 4.2 qualifier fields is treated as an incomplete bill of entry, resulting in customs queries, consignment detention, and demurrage while the deficiency is rectified.

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Frequently asked

Does HSN 3204 11 93 require BIS certification?

No, disperse black dyes are not within the BIS Quality Control Order regime; no BIS QCO covers synthetic organic colouring matter under Chapter 32. The operative requirement is compliance with the mandatory import-declaration qualifiers under CBIC Circular 23/2023-Cus dated 30-09-2023.

What are the mandatory qualifiers required under CBIC Circular 23/2023-Cus for Chapter 32 imports?

The Circular mandates additional qualifier particulars as specified in Paragraphs 4.1 and 4.2, applicable to commodities under Chapters 28, 29, 32, 39 and CTH 3808; the precise fields must be populated in the import declaration filed at the bill of entry stage with effect from 15 October 2023.

Does the Chapter 32 qualifier obligation apply to preparations based on disperse dyes, or only to the pure dye substance?

CBIC Circular 23/2023-Cus applies to all commodities under Chapter 32, which includes both pure disperse black dye substances and preparations based thereon, so HSN 3204 11 93 preparations attract the same qualifier requirement.

Last verified against gazette notifications: 2026-05-16. Source: CBIC / Indian Customs CUSDATA.