Other

Acid dyes, mordant dyes and preparations based thereon

CBIC CLEARANCE

HSN 3204 12 59 (acid dyes and mordant dye preparations) is governed by Central Board of Indirect Taxes and Customs (CBIC) mandatory additional-qualifier requirements under CBIC Circular 23/2023-Cus dated 30-09-2023. Importers must include Chapter 32 mandatory qualifiers in the import declaration at the bill-of-entry stage, with effect from 15 October 2023.

What this is

HSN code

3204 12 59

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 to CBIC

Compliance steps

1
Include all mandatory additional qualifiers for Chapter 32 commodities in the import declaration filed at the bill of entry, as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. This requirement is 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 supplier's documentation supports the specific qualifier particulars required for the acid dye or mordant dye preparation being imported. Incomplete or inconsistent qualifier entries in the bill of entry may trigger a customs query, consignment detention, and demurrage at the port.
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 treating the Chapter 32 qualifier requirement as a clerical formality and delegating it entirely to the customs broker without verifying the underlying supplier documentation. Where the qualifier particulars in the bill of entry cannot be reconciled with the commercial invoice or technical data sheet, the proper officer may detain the consignment pending clarification — accruing demurrage and ground rent until the declaration is corrected.

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Frequently asked

Does HSN 3204 12 59 require BIS certification?

No, acid dyes and mordant dye preparations are not covered by any BIS Quality Control Order. The operative compliance requirement is the mandatory additional-qualifier declaration under CBIC Circular 23/2023-Cus, applicable to all Chapter 32 imports with effect from 15 October 2023.

Which specific qualifiers must be declared for Chapter 32 commodities under CBIC Circular 23/2023-Cus?

The mandatory qualifiers are stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023; importers should extract the precise field requirements from that circular and confirm them with the supplier before shipment.

Does the Chapter 32 qualifier requirement apply to all acid dye sub-categories or only to certain preparations?

CBIC Circular 23/2023-Cus applies to all commodities under Chapter 32, including acid dyes and mordant dye preparations under CTH 3204 12, without a sub-category carve-out.

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