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HomeHSNChapter 32HSN 3204 12 42

Acid blue 14 (solacet fast blue 4 G1)

Acid blue 14 synthetic acid dye (solacet fast blue 4G)

CBIC CLEARANCE

HSN 3204 12 42 (Acid blue 14) is subject to Central Board of Indirect Taxes and Customs (CBIC) mandatory additional-qualifier requirements in import declarations under CBIC Circular 23/2023-Cus dated 30-09-2023. Importers must include the Chapter 32 qualifiers specified in paragraphs 4.1 and 4.2 of that Circular in every bill of entry filed on or after 15 October 2023.

What this is
HSN code
3204 12 42
Chapter
32 · Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments, paints and varnishes
Primary regulator
CBIC · Mandatory additional qualifiers under CBIC Circular 23/2023-Cus, Chapters 28, 29, 32, 39 and CTH 3808
Customs documentation
  • Chapter 32 qualifiers declaration to CBIC
  • Commercial invoice from exporter
Compliance steps
  1. 1
    Include all mandatory additional qualifiers for Chapter 32 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus in the import declaration. This requirement applies to all bills of entry filed on or after 15 October 2023 and non-compliance may result in detention of the consignment at the port of import.
    CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
  2. 2
    Ensure the bill of entry accurately identifies the dye by its chemical identity — Acid Blue 14 (Solacet Fast Blue 4G) — and the applicable CTH 3204 12 42, consistent with the qualifier-disclosure obligations under the Circular. Misdescription or omission of qualifiers attracts reassessment and potential penalty 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 filing the bill of entry with a generic Chapter 32 description and omitting the mandatory chemical or product qualifiers required under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. The Circular covers Chapters 28, 29, 32, 39 and CTH 3808 as a group — importers who handle dyes alongside intermediates under those other chapters sometimes apply the qualifier regime selectively, leaving Chapter 32 declarations deficient and exposing the consignment to reassessment and ground rent accrual pending correction.

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Frequently asked
Does HSN 3204 12 42 require BIS certification?
No. No BIS Quality Control Order covers synthetic acid dyes under this tariff line. Import is governed by the mandatory additional-qualifier regime administered by the Central Board of Indirect Taxes and Customs under CBIC Circular 23/2023-Cus dated 30-09-2023.
From which date do the mandatory Chapter 32 qualifiers apply to this HSN?
The mandatory additional-qualifier requirement under CBIC Circular 23/2023-Cus applies to all import declarations filed on or after 15 October 2023, covering commodities under Chapters 28, 29, 32, 39 and CTH 3808.
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 declaration deficient, exposing the consignment to detention, reassessment, demurrage, and monetary penalty under the Customs Act, 1962.
Last verified against gazette notifications: 2026-05-16. Source: CBIC / Indian Customs CUSDATA.
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