Disperse brown mixtures

Disperse dyes and preparations, brown mixtures

CBIC CLEARANCE

HSN 3204 11 94 (Disperse brown mixtures) is subject to Central Board of Indirect Taxes and Customs (CBIC) mandatory additional-qualifier requirements in import declarations under CBIC Circular 23/2023-Cus dated 30-09-2023, operative from 15 October 2023. Importers of synthetic organic colouring matter under Chapter 32 must furnish the stipulated chemical and composition qualifiers at the bill-of-entry stage as a condition of customs out-of-charge.

What this is

HSN code

3204 11 94

Chapter

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

Primary regulator

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

Customs documentation

Additional qualifier declaration to CBIC
Chapter 32 qualifiers from CBIC

Compliance steps

1
Ensure the import declaration for this consignment includes all mandatory additional qualifiers for Chapter 32 commodities as specified in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. Declarations filed without the stipulated qualifiers are liable to be held at the port pending rectification.
CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2, effective 15-10-2023
2
Verify that the qualifier requirements are met across all covered chapters — CH 28, 29, 32, 39 and CTH 3808 — if the shipment includes products spanning multiple headings, as the circular applies uniformly to each covered commodity in the consolidated bill of entry.
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 omitting the chemical or composition qualifiers mandated under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. The circular has been operative since 15 October 2023, and customs officers are directed to withhold out-of-charge until compliant qualifiers are furnished; a post-filing amendment to add missing qualifiers prolongs clearance and may attract demurrage and ground rent.

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Frequently asked

Does HSN 3204 11 94 require BIS certification?

No, disperse dyes and preparations fall outside the BIS Quality Control Order regime. Import is governed by Central Board of Indirect Taxes and Customs mandatory additional-qualifier requirements under CBIC Circular 23/2023-Cus dated 30-09-2023, which applies to all Chapter 32 commodities from 15 October 2023.

What specific qualifiers must be declared for Chapter 32 goods under CBIC Circular 23/2023-Cus?

The qualifiers are stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023; the precise fields cover chemical identity and composition details and must be populated in the import declaration before the bill of entry is assessed.

Does the mandatory-qualifier obligation apply if this tariff line is part of a multi-chapter shipment?

Yes. CBIC Circular 23/2023-Cus applies to each covered commodity individually — CH 28, 29, 32, 39 and CTH 3808 — so every line item falling under Chapter 32 in a consolidated bill of entry must carry the requisite qualifiers regardless of other goods in the shipment.

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