Greens

Acid dyes and mordant dyes, green shades

CBIC CLEARANCE

HSN 3204 12 65 (Greens) 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. With effect from 15 October 2023, import declarations for goods under Chapter 32 must include the specific qualifiers stipulated in paragraphs 4.1 and 4.2 of that Circular.

What this is

HSN code

3204 12 65

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 (mandatory Chapter 32 qualifiers)

Customs documentation

Chapter 32 qualifiers from CBIC
Import declaration from CBIC

Compliance steps

1
Ensure the import declaration includes all mandatory additional qualifiers for Chapter 32 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. The requirement is operative with effect from 15 October 2023 and applies to all bills of entry covering goods under Chapters 28, 29, 32, 39 and CTH 3808.
CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
2
Verify that the specific chemical or commercial identity of the acid dye or mordant dye — including shade designation, whether premetallised, and preparation basis — is accurately declared in the qualifier fields before filing the bill of entry. Incomplete or generic declarations attract examination and detention at the port of import.
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 filing the bill of entry with a generic product description — 'acid dye, green' — without the Chapter 32 mandatory qualifiers required under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. A declaration deficient in qualifiers is treated as a mis-declaration at the bill-of-entry stage, exposing the consignment to examination, detention, and potential penalty under the Customs Act, 1962, regardless of whether the goods are otherwise classifiable without dispute.

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Frequently asked

Does HSN 3204 12 65 require BIS certification?

No. No BIS Quality Control Order covers acid dyes or mordant dyes under this tariff line. Import is governed by the Central Board of Indirect Taxes and Customs mandatory additional-qualifier regime under CBIC Circular 23/2023-Cus, operative from 15 October 2023.

Which specific qualifier fields must be completed in the import declaration for Chapter 32 goods under CBIC Circular 23/2023-Cus?

The qualifiers are stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023; importers should obtain the current qualifier schedule from the CBIC ICES portal and ensure each mandatory field is populated before bill-of-entry filing.

Does the mandatory-qualifier requirement under CBIC Circular 23/2023-Cus apply to preparations based on acid dyes as well as pure acid dyes?

Yes. The Chapter 32 qualifier requirement covers both acid dyes and preparations based thereon, as the Circular applies to all commodities under Chapter 32, not only chemically pure substances.

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