Acid yellows

Acid yellow dyes, premetallised acid dyes, mordant dye preparations

CBIC CLEARANCE

HSN 3204 12 11 (Acid yellows) is subject to mandatory additional qualifier declarations administered by the Central Board of Indirect Taxes and Customs (CBIC) under CBIC Circular 23/2023-Cus dated 30-09-2023. All import declarations for commodities under Chapter 32 must include the stipulated chemical-identity qualifiers in the bill of entry in accordance with paragraphs 4.1 and 4.2 of that Circular, with effect from 15 October 2023.

What this is

HSN code

3204 12 11

Chapter

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

Primary regulator

CBIC · Circular 23/2023-Cus (mandatory Chapter 32 qualifiers)

Customs documentation

Chapter 32 qualifiers from CBIC
Bill of entry declaration to CBIC

Compliance steps

1
Include the mandatory additional qualifiers in the import declaration at the bill-of-entry stage as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. This requirement applies to all commodities under Chapters 28, 29, 32, 39 and CTH 3808, and has been operative from 15 October 2023.
CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
2
Verify that the chemical-identity information submitted with the qualifier declarations accurately reflects the specific acid yellow dye being imported. Inaccurate or incomplete qualifiers expose the importer to bill-of-entry misdeclaration proceedings and consignment detention 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 Chapter 32 mandatory qualifiers, treating the obligation as a post-clearance rectification option. The CBIC Circular 23/2023-Cus requirement is a pre-clearance condition: a bill of entry that omits the stipulated qualifiers is non-compliant from lodgement and attracts misdeclaration proceedings, not merely a correctable deficiency. Ensure the exporter's commercial documentation contains sufficient chemical-identity detail to populate the qualifiers before the consignment departs.

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Frequently asked

Does HSN 3204 12 11 require BIS certification?

No, acid yellow dyes are not within any BIS Quality Control Order regime. Import is governed by the Central Board of Indirect Taxes and Customs mandatory qualifier declaration requirement under CBIC Circular 23/2023-Cus dated 30-09-2023, operative from 15 October 2023.

Which other chapters are covered by the CBIC Circular 23/2023-Cus qualifier requirement?

The mandatory additional qualifier obligation under CBIC Circular 23/2023-Cus applies to commodities under Chapters 28, 29, 32, 39 and CTH 3808; HSN 3204 12 11 falls within Chapter 32 and is therefore covered.

What happens if the mandatory qualifiers are omitted from the bill of entry?

Omission of the Chapter 32 qualifiers stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus renders the import declaration non-compliant, exposing the consignment to detention and the importer to misdeclaration proceedings under the Customs Act, 1962.

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