Disperse black mixtures

Disperse dyes and preparations, black mixtures

CBIC CLEARANCE

HSN 3204 11 96 (Disperse black mixtures) is subject to the Central Board of Indirect Taxes and Customs (CBIC) mandatory additional-qualifier regime under CBIC Circular 23/2023-CUS dated 30-09-2023, operative with effect from 15 October 2023. Importers must furnish the stipulated chemical-identity qualifiers in the import declaration at the bill-of-entry stage for all commodities under Chapter 32.

What this is

HSN code

3204 11 96

Chapter

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

Primary regulator

CBIC · Circular 23/2023-CUS dated 30-09-2023, Chapter 32 additional qualifiers

Customs documentation

Additional qualifier declaration from CBIC
Import declaration from importer

Compliance steps

1
At the time of filing the bill of entry, furnish all mandatory additional qualifiers for the consignment as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-CUS. These qualifiers are required for all import declarations covering commodities under Chapters 28, 29, 32, 39 and CTH 3808.
CBIC Circular 23/2023-CUS dated 30-09-2023, paragraphs 4.1 and 4.2, effective 15-10-2023
2
Ensure the qualifier information is accurate and complete before submission; incomplete or absent qualifiers will result in bill-of-entry rejection or detention of the consignment by the assessing officer.
CBIC Circular 23/2023-CUS dated 30-09-2023

A word of counsel

The most common error on this tariff line is filing a bill of entry without the Chapter 32 chemical-identity qualifiers, treating disperse dye preparations as a straightforward textile-chemical import. The CBIC Circular 23/2023-CUS qualifier obligation applies irrespective of the quantity or value of the consignment; a declaration missing the paragraphs 4.1 and 4.2 qualifiers exposes the importer to consignment detention and demurrage pending amendment of the bill of entry.

Need a regulatory steer on this product?

Speak to a regulatory counsel about your specific HSN, IS, and supplier situation.

Speak to an Expert

Frequently asked

Does HSN 3204 11 96 require BIS certification?

No, disperse dye preparations are not within the BIS Quality Control Order regime. Import is governed by the Central Board of Indirect Taxes and Customs mandatory additional-qualifier regime under CBIC Circular 23/2023-CUS, which requires chemical-identity qualifiers in the import declaration for all Chapter 32 commodities.

From which date are the mandatory additional qualifiers under CBIC Circular 23/2023-CUS operative for Chapter 32?

The mandatory additional-qualifier requirement under CBIC Circular 23/2023-CUS became effective from 15 October 2023 and applies to all import declarations for commodities under Chapters 28, 29, 32, 39 and CTH 3808.

What happens if the additional qualifiers are omitted from the bill of entry for this HSN?

Omission of the mandatory qualifiers stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-CUS renders the bill of entry non-compliant, exposing the consignment to detention by the assessing officer and accrual of demurrage and ground rent until the declaration is amended.

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