Acid blacks

Acid black dyes, premetallised acid dyes and preparations

CBIC CLEARANCE

HSN 3204 12 18 (Acid blacks) is subject to mandatory additional qualifier declarations in import entries administered by the Central Board of Indirect Taxes and Customs (CBIC) under CBIC Circular 23/2023-Cus dated 30-09-2023. The circular requires compliance with the enhanced declaration requirements under paragraphs 4.1 and 4.2 for all commodities under Chapters 28, 29, 32, 39 and CTH 3808, with effect from 15 October 2023.

What this is

HSN code

3204 12 18

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 CBIC

Compliance steps

1
Ensure the bill of entry for acid black dyes includes all mandatory additional qualifiers as specified in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These enhanced declaration requirements apply to all commodities under Chapter 32 and have been operative 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 import entry correctly identifies the chemical nature and preparation basis of the acid black product — whether premetallised, a pure colouring matter, or a preparation based thereon — as the qualifier requirements differ by product sub-type within Chapter 32.
CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2

A word of counsel

The most common error on this tariff line is filing a bill of entry with a bare product description and CTH, without appending the mandatory chemical qualifiers required under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. A declaration deficient in the prescribed qualifiers is treated as a mis-declaration at the customs gate, potentially triggering examination, detention, and demurrage while the entry is called back for amendment — a delay easily avoided by confirming qualifier completeness before filing.

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Frequently asked

Does HSN 3204 12 18 require BIS certification?

No, acid black dyes are not covered by any BIS Quality Control Order. Import is governed by the mandatory additional qualifier declaration regime under CBIC Circular 23/2023-Cus dated 30-09-2023, applicable to all Chapter 32 commodities with effect from 15 October 2023.

What specific qualifiers must be declared under CBIC Circular 23/2023-Cus for this tariff line?

The qualifiers are prescribed in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus and must be included in the import declaration for all Chapters 28, 29, 32, 39 and CTH 3808 commodities; the exact fields should be confirmed against the current CBIC circular text before filing.

Does the mandatory qualifier requirement apply to re-imports or samples of acid black dyes?

CBIC Circular 23/2023-Cus does not carve out an exemption for re-imports or commercial samples under Chapter 32; all import entries for commodities under the covered chapters are subject to the enhanced qualifier declaration requirement from 15 October 2023.

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