Other

Acid dyes, mordant dyes and preparations based thereon

CBIC CLEARANCE

HSN 3204 12 29 (acid dyes and mordant dye preparations, residual) is subject to mandatory additional qualifiers in import declarations under Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-Cus dated 30-09-2023, operative with effect from 15 October 2023. The qualifier requirements apply to all commodities under Chapter 32 as stipulated in paragraphs 4.1 and 4.2 of that Circular.

What this is

HSN code

3204 12 29

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 import declaration qualifiers

Customs documentation

Chapter 32 qualifiers from CBIC
Import declaration to CBIC

Compliance steps

1
Ensure the import declaration includes all mandatory additional qualifiers for Chapter 32 commodities as specified in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. The qualifier requirement has been operative from 15 October 2023 and applies at the bill-of-entry stage without exception.
CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
2
Verify that the bill of entry correctly identifies the product at the 8-digit CTH level as 3204 12 29 and that all Chapter 32 qualifiers are populated in the customs system before out-of-charge. Incomplete or missing qualifiers will cause the bill of entry to fail CBIC system validation.
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 the Chapter 32 qualifier fields left blank or partially completed on the assumption that residual 'Other' sub-headings are outside the scope of CBIC Circular 23/2023-Cus. The Circular applies to all CTHs under Chapters 28, 29, 32, 39 and CTH 3808 without carve-outs for residual entries; a declaration lacking the mandatory qualifiers will be held pending correction, accruing demurrage and ground rent.

Need a regulatory steer on this product?

Speak to a regulatory counsel about your specific HSN, IS, and supplier situation.

Speak to an Expert

Frequently asked

Does HSN 3204 12 29 require BIS certification?

No, acid dyes and mordant dye preparations under this tariff line fall outside the BIS Quality Control Order regime. Import is governed by the Central Board of Indirect Taxes and Customs under CBIC Circular 23/2023-Cus, which mandates additional qualifiers in import declarations for all Chapter 32 commodities.

From which date are the mandatory Chapter 32 qualifiers operative under CBIC Circular 23/2023-Cus?

The mandatory additional qualifiers under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus have been operative with effect from 15 October 2023 for all import declarations covering commodities under Chapters 28, 29, 32, 39 and CTH 3808.

Are residual 'Other' sub-headings within Chapter 32 exempt from the CBIC qualifier requirement?

No. CBIC Circular 23/2023-Cus applies to all commodities under Chapter 32 without distinction; residual 8-digit entries such as 3204 12 29 are fully within scope, and a bill of entry with incomplete qualifiers is subject to detention pending correction.

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