Yellows

Acid dyes and mordant dyes, yellow shades

CBIC CLEARANCE

HSN 3204 12 61 (Yellows) is subject to the Central Board of Indirect Taxes and Customs (CBIC) mandatory additional-qualifier regime under CBIC Circular 23/2023-Cus dated 30-09-2023, which requires importers to declare specified chemical qualifiers in the bill-of-entry description for synthetic organic colouring matter under Chapter 32. The qualifier requirements under paragraphs 4.1 and 4.2 of that Circular took effect from 15 October 2023.

What this is

HSN code

3204 12 61

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
Bill-of-entry declaration to CBIC

Compliance steps

1
Ensure the import declaration for HSN 3204 12 61 includes all mandatory additional qualifiers specified in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus for Chapter 32 synthetic organic colouring matter. Declarations filed without the prescribed qualifiers are liable to be held at the bill-of-entry stage.
CBIC Circular 23/2023-Cus dated 30-09-2023, paras 4.1 and 4.2, effective 15-10-2023
2
Confirm that the same qualifier compliance extends across all co-imported synthetic-chemical headings in the same consignment — Chapters 28, 29 and 39 and CTH 3808 are co-listed under the same Circular. Partial compliance across headings in a single bill of entry does not exempt the Chapter 32 line from full qualifier disclosure.
CBIC Circular 23/2023-Cus dated 30-09-2023

A word of counsel

The most common error on this tariff line is filing a bill of entry with a generic product description — 'Yellow acid dye' or 'Mordant dye yellow' — without the chemical-identity qualifiers mandated under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. A deficient declaration is not merely a documentation irregularity; it constitutes a mis-declaration of goods under the Customs Act, 1962, exposing the importer to consignment detention, re-examination orders, and potential monetary penalty.

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Frequently asked

Does HSN 3204 12 61 require BIS certification?

No, acid dyes and mordant dyes in yellow shades are not covered by any BIS Quality Control Order. Import is governed by the CBIC mandatory additional-qualifier regime under CBIC Circular 23/2023-Cus, which requires prescribed chemical qualifiers in the import declaration for Chapter 32 colouring matter effective 15 October 2023.

Which specific qualifiers must appear in the import declaration under CBIC Circular 23/2023-Cus?

The qualifiers are detailed in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023; they cover chemical identity particulars for synthetic organic colouring matter classified under Chapter 32 and must be populated in the bill-of-entry description field before filing.

Does the Chapter 32 qualifier requirement apply only to yellow-shade acid dyes, or to the entire dye family?

The qualifier obligation under CBIC Circular 23/2023-Cus applies to synthetic organic colouring matter across Chapter 32 broadly, not solely to yellow-shade acid or mordant dyes; HSN 3204 12 61 falls within the mandatory scope alongside all co-listed sub-headings of Chapter 32.

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