Acid browns

Acid brown dyes, premetallised acid dyes, mordant dye preparations

CBIC CLEARANCE

HSN 3204 12 95 (Acid browns) is subject to mandatory additional qualifier declarations at the bill of entry under CBIC Circular 23/2023-Cus dated 30-09-2023, which requires importers of commodities under Chapters 28, 29, 32, 39 and CTH 3808 to furnish specific chemical-identity qualifiers as stipulated in Paragraphs 4.1 and 4.2, with effect from 15 October 2023. No separate sectoral PGA licence or registration is required; compliance is enforced by the Central Board of Indirect Taxes and Customs (CBIC) at the bill-of-entry stage.

What this is

HSN code

3204 12 95

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
At the time of filing the bill of entry, include all mandatory additional qualifiers for Chapter 32 commodities as specified in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. Declarations filed without the required chemical-identity qualifiers are non-compliant with effect from 15 October 2023 and are liable to detention at the customs station.
CBIC Circular 23/2023-Cus dated 30-09-2023, Paragraphs 4.1 and 4.2
2
Ensure that the import declaration accurately describes the acid brown dye by its specific chemical identity or commercial designation in line with the qualifier requirements. Misdescription or omission of qualifiers for Chapter 32 synthetic organic colouring matter attracts a customs examination and potential re-assessment of classification.
CBIC Circular 23/2023-Cus dated 30-09-2023

A word of counsel

The most common error on this tariff line is treating the Chapter 32 qualifier requirement as a procedural formality and filing a generic product description at the bill of entry. CBIC Circular 23/2023-Cus mandates specific chemical-identity qualifiers for synthetic organic colouring matter under Chapter 32, and a bill of entry that omits or generalises those qualifiers is flagged for examination — resulting in consignment detention, demurrage, and potential re-assessment of the declared CTH before out-of-charge is granted.

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Frequently asked

Does HSN 3204 12 95 require BIS certification?

No; acid brown dyes under this tariff line are not covered by any BIS Quality Control Order. Import is governed by CBIC Circular 23/2023-Cus, which mandates mandatory additional qualifiers in the import declaration for Chapter 32 synthetic organic colouring matter with effect from 15 October 2023.

What are the mandatory qualifiers required at the bill of entry for Chapter 32 under CBIC Circular 23/2023-Cus?

Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus specify the chemical-identity qualifier fields that must be populated in the import declaration for commodities under Chapters 28, 29, 32, 39 and CTH 3808; the circular itself lists the exact qualifier parameters applicable to each chapter.

What is the consequence of filing a bill of entry without the Chapter 32 qualifiers?

Non-compliant bills of entry are liable to detention at the customs station pending rectification, and the consignment may attract examination, demurrage, and re-assessment of the declared classification before out-of-charge is granted.

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