Browns

Acid dyes, premetallised and mordant dyes, browns

CBIC CLEARANCE

HSN 3204 12 66 (Browns) is subject to mandatory chemical-qualifier declarations administered by the Central Board of Indirect Taxes and Customs (CBIC) under CBIC Circular 23/2023-Cus dated 30-09-2023. With effect from 15 October 2023, importers must include additional qualifiers in import declarations for synthetic organic colouring matter under Chapter 32 as stipulated in Paragraphs 4.1 and 4.2 of that Circular.

What this is

HSN code

3204 12 66

Chapter

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

Primary regulator

CBIC · Circular 23/2023-Cus dated 30-09-2023, Chapter 32 mandatory qualifiers

Customs documentation

Chapter 32 qualifiers from CBIC
Import declaration from CBIC

Compliance steps

1
Include all mandatory additional qualifiers in the import declaration for this tariff line as stipulated in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. The requirement applies to all commodities under Chapters 28, 29, 32, 39 and CTH 3808 with effect from 15 October 2023; a declaration deficient in these qualifiers will be rejected at first appraisement.
CBIC Circular 23/2023-Cus dated 30-09-2023, Paragraphs 4.1 and 4.2
2
Verify that the chemical description accompanying the bill of entry accurately identifies the dye class — acid dye, premetallised acid dye, or mordant dye — and the colour index designation for the specific brown shade. Misclassification between dye sub-categories under Chapter 32 attracts re-assessment and potential short-levy recovery 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 submitting a generic chemical description without the Chapter 32 mandatory qualifiers required since 15 October 2023. Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus require specific chemical identifiers beyond the bare trade name; a bill of entry that omits these qualifiers is detained for re-filing, and repeated non-compliance can attract scrutiny under the Risk Management System for the importer's entity profile.

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Frequently asked

Does HSN 3204 12 66 require BIS certification?

No, no BIS Quality Control Order covers acid dyes or mordant dyes under this tariff line. The operative requirement is compliance with CBIC Circular 23/2023-Cus dated 30-09-2023, which mandates additional chemical qualifiers in import declarations for Chapter 32 commodities with effect from 15 October 2023.

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

The qualifiers are those stipulated in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus; importers should consult the Circular directly for the enumerated chemical-descriptor fields applicable to synthetic organic colouring matter under Chapter 32.

Does the mandatory-qualifier requirement apply only to HSN 3204 12 66 or to the broader Chapter 32 range?

The requirement covers all commodities under Chapters 28, 29, 32, and 39, and CTH 3808; HSN 3204 12 66 falls within the Chapter 32 scope and is therefore fully subject to the Circular 23/2023-Cus declaration regime.

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