Acid blues

Acid blue dyes, premetallised acid dyes and preparations

CBIC CLEARANCE

HSN 3204 12 15 (Acid blues) is governed at the bill of entry by Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-Cus dated 30-09-2023, which mandates additional qualifiers in the import declaration for all commodities under Chapters 28, 29, 32, 39 and CTH 3808, with effect from 15 October 2023. No sectoral PGA licence or permit applies; compliance turns entirely on the accuracy of the chemical qualifiers declared at the time of filing.

What this is

HSN code

3204 12 15

Chapter

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

Primary regulator

CBIC · CBIC Circular 23/2023-Cus dated 30-09-2023 (Chapter 32 mandatory qualifiers)

Customs documentation

Chapter 32 qualifiers from CBIC
Import declaration from importer

Compliance steps

1
Ensure the import declaration includes all mandatory additional qualifiers for Chapter 32 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers must be declared at the bill-of-entry stage; incomplete declarations are liable to be held by the proper officer for rectification or reassessment.
CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2, effective 15-10-2023
2
Verify that the chemical identity of the acid blue dye (whether premetallised or not) is accurately described in the qualifier fields, as the circular applies equally to preparations based on acid dyes. Misidentification of the dye class or omission of the premetallisation status constitutes a declaration error actionable under the Customs Act, 1962.
CBIC Circular 23/2023-Cus dated 30-09-2023

A word of counsel

The most common error on this tariff line is submitting a bill of entry with generic product descriptions that satisfy earlier practice but omit the Chapter 32 chemical qualifiers now mandatory under CBIC Circular 23/2023-Cus. The circular requirement applies from 15 October 2023 across all importers without transitional relief; a declaration filed without the stipulated qualifiers in paragraphs 4.1 and 4.2 exposes the consignment to detention and reassessment, with demurrage accruing pending rectification.

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Frequently asked

Does HSN 3204 12 15 require BIS certification?

No, acid blue dyes fall outside 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 chemical qualifier declarations under CBIC Circular 23/2023-Cus dated 30-09-2023.

Which specific qualifier fields must be completed for a Chapter 32 import declaration under CBIC Circular 23/2023-Cus?

The mandatory additional qualifiers are set out in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023; importers should consult the circular annexure for the field-by-field requirements applicable to Chapter 32 commodities from 15 October 2023.

Does the qualifier requirement under CBIC Circular 23/2023-Cus apply to preparations based on acid blue dyes, or only to the pure dye substance?

The requirement applies to both the acid dye itself and preparations based thereon, as the circular covers all commodities classified under Chapter 32, without carving out preparations from the qualifier obligation.

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