Other

Acid dyes, mordant dyes and preparations based thereon

CBIC CLEARANCE

HSN 3204 12 99 (Other acid and mordant dyes) is subject to mandatory additional qualifier declarations in the import entry 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 furnish the stipulated Chapter 32 qualifiers at paragraphs 4.1 and 4.2 of that circular at the bill-of-entry stage.

What this is

HSN code

3204 12 99

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
Bill of entry declaration to CBIC

Compliance steps

1
At the time of filing the bill of entry, furnish the mandatory additional qualifiers prescribed under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus for all import declarations covering commodities under Chapters 28, 29, 32, 39 and CTH 3808. These qualifiers are operative with effect from 15 October 2023.
CBIC Circular 23/2023-Cus dated 30-09-2023, paras 4.1 and 4.2
2
Ensure that the qualifier details entered in the import declaration accurately reflect the chemical identity of the specific acid dye or mordant dye being imported. Incomplete or incorrect qualifiers at this residual 8-digit level may result in the bill of entry being queried or the consignment being detained for verification.
CBIC Circular 23/2023-Cus dated 30-09-2023, paras 4.1 and 4.2

A word of counsel

The most common error on this tariff line is filing the bill of entry without the Chapter 32 mandatory qualifiers, treating HSN 3204 12 99 as a generic residual entry that carries no pre-clearance obligation. The qualifier requirement under CBIC Circular 23/2023-Cus applies to all eight-digit lines within the covered chapters — including residual 'Other' entries — and omission triggers customs examination, consignment detention, and potential demurrage while the declaration is amended.

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Frequently asked

Does HSN 3204 12 99 require BIS certification?

No, acid and mordant dyes under this tariff line are not covered by any BIS Quality Control Order. The operative requirement is the mandatory additional qualifier declaration under CBIC Circular 23/2023-Cus dated 30-09-2023, administered by the Central Board of Indirect Taxes and Customs.

From which date are the Chapter 32 mandatory qualifiers effective, and what does the declaration cover?

The qualifiers are mandatory with effect from 15 October 2023 per CBIC Circular 23/2023-Cus; the declaration must include the additional product-identity qualifiers specified in paragraphs 4.1 and 4.2 of that circular.

Does the mandatory qualifier requirement apply only to certain sub-headings of Chapter 32 or to all tariff lines including residual entries?

The circular applies to all commodities under Chapters 28, 29, 32, 39 and CTH 3808; the residual 'Other' classification at 3204 12 99 is not exempt, and qualifiers must be furnished for every import declaration under this CTI.

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