Acid red

Acid red dyes, premetallised acid dyes and preparations

CBIC CLEARANCE

HSN 3204 12 93 (Acid red) is subject to mandatory additional qualifiers in import declarations administered by the Central Board of Indirect Taxes and Customs (CBIC) under CBIC Circular 23/2023-Cus dated 30-09-2023. Effective 15 October 2023, importers must include the Chapter 32 qualifiers specified in paragraphs 4.1 and 4.2 of that circular in all bills of entry for this tariff line.

What this is

HSN code

3204 12 93

Chapter

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

Primary regulator

CBIC · Mandatory additional qualifiers, CBIC Circular 23/2023-Cus, Chapter 32

Customs documentation

Chapter 32 qualifiers from CBIC
Commercial invoice from exporter

Compliance steps

1
Include all mandatory additional qualifiers stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus in the import declaration at the bill-of-entry stage. Non-inclusion of the required qualifiers for Chapter 32 commodities renders the declaration deficient and may result in consignment detention.
CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2, effective 15-10-2023
2
Confirm that the commercial invoice and supporting documentation from the foreign supplier describe the acid red dye with sufficient specificity to populate the Chapter 32 qualifiers — covering chemical name, colour index number, or premetallised status as applicable — before the bill of entry is filed.
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 and correcting the qualifiers only after a CBIC query — by which point the consignment is already detained, accruing demurrage and ground rent. The qualifier obligation under CBIC Circular 23/2023-Cus is a pre-filing requirement, not a post-examination rectification opportunity; obtain the precise colour-index number and premetallised status from the supplier before the vessel sails.

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Frequently asked

Does HSN 3204 12 93 require BIS certification?

No, acid red dyes are not covered by any BIS Quality Control Order. The operative requirement is the mandatory additional qualifier obligation under CBIC Circular 23/2023-Cus dated 30-09-2023, which applies to all import declarations for commodities under Chapters 28, 29, 32, 39 and CTH 3808.

From which date do the Chapter 32 mandatory qualifiers apply?

The mandatory additional qualifiers for Chapter 32 commodities under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus are operative with effect from 15 October 2023.

What happens if the mandatory qualifiers are omitted from the import declaration?

An incomplete declaration on a Chapter 32 line attracts customs examination and potential consignment detention until the qualifiers are furnished; demurrage and ground rent accrue from the date of landing.

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