Other

Basic dyes and preparations based thereon, other

CBIC CLEARANCE

HSN 3204 13 39 (Other basic dyes and preparations) 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, operative with effect from 15 October 2023. Importers must furnish the Chapter 32 qualifiers stipulated in Paragraphs 4.1 and 4.2 of that Circular at the bill-of-entry stage.

What this is

HSN code

3204 13 39

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
Complete the mandatory additional qualifiers for Chapter 32 commodities in the import declaration as specified in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers are required at the time of filing the bill of entry and apply to all consignments of basic dyes and preparations under CTH 3204 13 39 with effect from 15 October 2023.
CBIC Circular 23/2023-Cus dated 30-09-2023, Paragraphs 4.1 and 4.2
2
Verify that the bill-of-entry declaration captures the chemical identity and composition qualifiers applicable to synthetic organic colouring matter under Chapters 28, 29, 32, 39 and CTH 3808, as the Circular applies across this cluster of chapters and non-compliance triggers goods examination and potential detention.
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 populating the Chapter 32 mandatory qualifiers, treating this residual 'Other' subheading as an unregulated commodity. CBIC Circular 23/2023-Cus applies to the entire Chapter 32 cluster — not merely to chemically defined single substances — so even proprietary preparations based on basic dyes fall within the qualifier obligation; a declaration omitting these fields is liable to examination, detention, and demurrage pending rectification.

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Frequently asked

Does HSN 3204 13 39 require BIS certification?

No, basic dyes and preparations under this tariff line are not covered by any BIS Quality Control Order. Import is governed by the mandatory Chapter 32 declaration qualifiers 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 operative?

The mandatory additional qualifiers stipulated in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus are operative with effect from 15 October 2023 and apply to all bills of entry filed on or after that date.

Does the qualifier obligation apply only to chemically defined single dyes or also to preparations?

The obligation applies to both chemically defined substances and preparations based on synthetic organic colouring matter, as the Circular covers all commodities under Chapter 32 including formulated preparations such as those classified under CTH 3204 13 39.

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