Acid oranges

Acid dyes and preparations based thereon (acid oranges)

CBIC CLEARANCE

HSN 3204 12 92 (Acid oranges) is subject to mandatory additional qualifiers in the import declaration under CBIC Circular 23/2023-CUS dated 30 September 2023, operative from 15 October 2023. The Directorate General of Foreign Trade's ITC (HS) import policy applies as the overarching framework, with the Central Board of Indirect Taxes and Customs (CBIC) administering the Chapter 32 declaration overlay at the bill-of-entry stage.

What this is

HSN code

3204 12 92

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 all mandatory additional qualifiers in the import declaration as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-CUS. This requirement applies to all commodities under Chapters 28, 29, 32, 39 and CTH 3808, and has been operative with effect from 15 October 2023.
CBIC Circular 23/2023-CUS dated 30-09-2023, para 4.1 and 4.2
2
Verify that the bill of entry reflects all Chapter 32 qualifiers before filing; a declaration missing the prescribed qualifiers is liable to detention and reassessment at the port of import.
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 without the mandatory Chapter 32 additional qualifiers required under CBIC Circular 23/2023-CUS, treating acid dyes as a routine chemicals import. Declarations that omit the paragraphs 4.1 and 4.2 qualifiers are flagged for detention and reassessment, accumulating demurrage and ground rent while the corrected documentation is resubmitted. The qualifier requirement applies irrespective of the commercial quantity or end-use of the acid orange consignment.

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Frequently asked

Does HSN 3204 12 92 require BIS certification?

No, acid dyes under this tariff line fall outside the BIS Quality Control Order regime; no BIS QCO covers synthetic organic colouring matter. Import is governed by the Central Board of Indirect Taxes and Customs mandatory qualifier declaration under CBIC Circular 23/2023-CUS dated 30 September 2023.

From which date are the Chapter 32 mandatory qualifiers operative?

The mandatory additional qualifiers under CBIC Circular 23/2023-CUS are operative with effect from 15 October 2023 for all commodities under Chapters 28, 29, 32, 39 and CTH 3808.

What happens if the bill of entry is filed without the prescribed qualifiers?

A declaration missing the Chapter 32 qualifiers stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-CUS is liable to detention at the port of import, with demurrage and ground rent accruing until a corrected declaration is accepted.

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