Acid blue 138 (carbolan blue B)

Acid blue 138 dye, premetallised acid dyes and preparations

CBIC CLEARANCE

HSN 3204 12 54 (Acid blue 138, carbolan blue B) is governed by the Central Board of Indirect Taxes and Customs (CBIC) mandatory-qualifier regime under CBIC Circular 23/2023-Cus dated 30-09-2023. With effect from 15 October 2023, import declarations for commodities under Chapter 32 must include the additional qualifiers specified in paragraphs 4.1 and 4.2 of that circular.

What this is

HSN code

3204 12 54

Chapter

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

Primary regulator

CBIC · Mandatory declaration qualifiers, Chapter 32 — CBIC Circular 23/2023-Cus

Customs documentation

Chapter 32 qualifiers from CBIC
Bill of entry declaration to CBIC

Compliance steps

1
Include all mandatory additional qualifiers in the import declaration for this commodity as prescribed under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. Non-compliant declarations filed on or after 15 October 2023 are subject to detention and reassessment at the bill of entry stage.
CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
2
Verify that the customs broker has correctly mapped the Chapter 32 qualifiers to the tariff item 3204 12 54 in the ICEGATE declaration system before filing. The qualifier requirement applies to all import entries for Chapters 28, 29, 32, 39 and CTH 3808 under this 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 without the Chapter 32 mandatory qualifiers, treating the declaration as a standard commodity entry. CBIC Circular 23/2023-Cus introduced these qualifiers specifically for synthetic organic colouring matter and related chapters; an incomplete declaration triggers reassessment, demurrage, and potential ground rent while the entry is queried — there is no post-clearance rectification pathway that avoids the demurrage clock.

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Frequently asked

Does HSN 3204 12 54 require BIS certification?

No, acid dyes including Acid blue 138 are not covered by any BIS Quality Control Order. Import compliance for this tariff line is governed by the Central Board of Indirect Taxes and Customs mandatory-qualifier regime under CBIC Circular 23/2023-Cus dated 30-09-2023.

From which date are the mandatory Chapter 32 qualifiers enforceable at the bill of entry?

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

Does the mandatory-qualifier requirement apply only to Acid blue 138, or to the broader Chapter 32 range?

The requirement applies to all commodities under Chapter 32 (and Chapters 28, 29, 39 and CTH 3808) as a class; Acid blue 138 under HSN 3204 12 54 is one of the covered tariff items, not a standalone carve-out.

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