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Other

Acid dyes, mordant dyes and preparations, residual

CBIC CLEARANCE

HSN 3204 12 19 (Other acid dyes and mordant dye preparations) 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. Importers must furnish the Chapter 32 chemical qualifiers specified in paragraphs 4.1 and 4.2 of that circular at the bill-of-entry stage, with effect from 15 October 2023.

What this is
HSN code
3204 12 19
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
  • Commercial invoice from exporter
Compliance steps
  1. 1
    At the time of filing the bill of entry, include the mandatory additional qualifiers for Chapter 32 commodities as specified in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. Declarations that omit these qualifiers are non-compliant from 15 October 2023 and may attract customs examination or detention.
    CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
  2. 2
    Confirm that the commercial invoice and supporting documents correctly identify the acid dye or mordant dye preparation by its chemical description, to allow accurate mapping against the Chapter 32 qualifier fields. Misclassification within heading 3204 sub-lines is a recurring trigger for customs queries under the same circular.
    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 with generic product descriptions — "synthetic dye" or "acid dye preparation" — that do not satisfy the chemical-qualifier specificity demanded by paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. A qualifier-deficient declaration triggers a customs query or examination hold, generating demurrage and ground rent while the amendment is processed; pre-shipment coordination with the foreign supplier to obtain CAS numbers and precise chemical nomenclature eliminates this delay.

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Frequently asked
Does HSN 3204 12 19 require BIS certification?
No; no BIS Quality Control Order covers this acid dye and mordant dye preparation residual line. The operative compliance requirement is the CBIC mandatory additional qualifier declaration under Circular 23/2023-Cus dated 30-09-2023 for Chapter 32 commodities.
From which date are the Chapter 32 additional qualifiers mandatory for this tariff line?
The mandatory qualifier requirement under CBIC Circular 23/2023-Cus took effect on 15 October 2023 for all commodities falling under Chapters 28, 29, 32, 39 and CTH 3808, including HSN 3204 12 19.
What happens if the mandatory qualifiers are missing from the import declaration?
A bill of entry lacking the Chapter 32 qualifiers stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus is liable to customs examination or detention, with the consignment held until a compliant amendment is filed — attracting demurrage and ground rent.
Last verified against gazette notifications: 2026-05-16. Source: CBIC / Indian Customs CUSDATA.
Related
ChapterChapter 32 · Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments, paints and varnishesHSNSYNTHETIC ORGANIC COLOURING MATTER, WHETHER OR NOT CHEMICALLY DEFINED; PREPARATIONS AS SPECIFIED IN NOTE 3 TO THIS CHAPTER BASED ON SYNTHETIC ORGANIC COLOURING MATTER; SYNTHETIC ORGANIC PRODUCTS OF A KIND USED AS FLUORESCENT BRIGHTENING AGENTS OR AS LUMINOPHORES, WHETHER OR NOT CHEMICALLY DEFINEDHSNAcid dyes, whether or not premetallised, and preparations based thereon;mordant dyes and preparations based thereon: