Acid yellows

Acid yellow dyes, premetallised and mordant preparations

CBIC CLEARANCE

HSN 3204 12 91 (Acid yellows) is subject to Central Board of Indirect Taxes and Customs (CBIC) mandatory chemical-qualifier declarations 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 additional qualifiers stipulated in paragraphs 4.1 and 4.2 of that Circular.

What this is

HSN code

3204 12 91

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 from CBIC

Compliance steps

1
Include the mandatory additional qualifiers in the import declaration as prescribed in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers apply to all commodities under Chapters 28, 29, 32, 39 and CTH 3808, and compliance is mandatory with effect from 15 October 2023.
CBIC Circular 23/2023-Cus dated 30-09-2023, paras 4.1 and 4.2
2
Upload the completed declaration with the stipulated qualifiers in e-Sanchit before filing the bill of entry. A bill of entry filed without the Chapter 32 qualifiers will be held by the proper officer and cannot receive out-of-charge until the declaration is rectified.
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 with a generic Chapter 32 description and omitting the chemical-composition qualifiers required under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. A declaration missing those qualifiers is treated as a non-compliant entry: the consignment is detained at port, attracting demurrage and ground rent, until an amended bill of entry carrying the correct qualifiers is accepted by the proper officer.

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Frequently asked

Does HSN 3204 12 91 require BIS certification?

No, acid yellow dyes are not within the BIS Quality Control Order regime. Import is governed by the Central Board of Indirect Taxes and Customs under CBIC Circular 23/2023-Cus, which mandates additional chemical qualifiers in the import declaration for all Chapter 32 commodities with effect from 15 October 2023.

Which specific qualifiers must appear in the import declaration for Chapter 32 goods?

The qualifiers are stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023; importers should refer to those paragraphs directly to confirm the exact field-level requirements applicable to acid dye preparations.

Do the Chapter 32 qualifier requirements apply to all acid yellow sub-grades under CTH 3204 12?

Yes. The CBIC Circular 23/2023-Cus requirement applies to all commodities falling under Chapter 32, covering the full range of acid dyes and preparations under heading 3204 12, without sub-grade carve-outs.

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