Other

Disperse dyes and preparations based thereon, other

CBIC CLEARANCE

HSN 3204 11 99 (Other disperse dyes and preparations) is subject to mandatory additional qualifier declarations in import documentation under CBIC Circular 23/2023-Cus dated 30-09-2023, administered by the Central Board of Indirect Taxes and Customs (CBIC). With effect from 15 October 2023, all import declarations for commodities under Chapter 32 must include the chemical qualifiers stipulated in paragraphs 4.1 and 4.2 of that Circular.

What this is

HSN code

3204 11 99

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 mandatory qualifiers

Customs documentation

Chapter 32 qualifiers from CBIC
Import declaration from CBIC

Compliance steps

1
Include all mandatory additional qualifiers in the import declaration as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. This requirement applies to all disperse dyes and preparations under Chapter 32 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 bill of entry for HSN 3204 11 99 is filed with the correct chemical-identity qualifiers before customs assessment. Non-compliance with the mandatory qualifier regime results in bill-of-entry rejection or detention pending amendment.
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 Chapter 32 chemical qualifiers required under CBIC Circular 23/2023-Cus, treating this residual '99' sub-heading as a generic catch-all that escapes the qualifier regime. The qualifier obligation applies to all commodities under Chapters 28, 29, 32, 39 and CTH 3808 regardless of sub-heading specificity; an amendment to a lodged bill of entry to insert missing qualifiers attracts both delay and potential mis-declaration scrutiny.

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Frequently asked

Does HSN 3204 11 99 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 mandatory qualifier regime under CBIC Circular 23/2023-Cus dated 30-09-2023.

What specific qualifiers must be declared for Chapter 32 commodities 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 and are mandatory in all import declarations for Chapter 32 commodities with effect from 15 October 2023.

Does the mandatory qualifier requirement under CBIC Circular 23/2023-Cus apply only to chemically defined disperse dyes or to preparations as well?

The requirement applies to all commodities under Chapter 32, including preparations based on disperse dyes; the 'Other' residual sub-heading 3204 11 99 is not exempt from the qualifier obligation.

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