Other

Basic dyes and preparations based thereon, other

CBIC CLEARANCE

HSN 3204 13 49 (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. The qualifier requirements under Paragraphs 4.1 and 4.2 of that circular apply to all commodities under Chapter 32 with effect from 15 October 2023.

What this is

HSN code

3204 13 49

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
Ensure the import declaration for HSN 3204 13 49 includes all mandatory additional qualifiers prescribed under Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers became compulsory with effect from 15 October 2023 for all commodities under Chapters 28, 29, 32, 39 and CTH 3808.
CBIC Circular 23/2023-Cus dated 30-09-2023, Paragraphs 4.1 and 4.2
2
File the bill of entry with the complete Chapter 32 qualifier set populated in the import declaration. An incomplete or absent qualifier entry at the bill-of-entry stage will attract customs examination, potential detention, and a call for clarification before out-of-charge is granted.
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 with the standard product description and omitting the Chapter 32 mandatory qualifiers stipulated in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. Customs examination flags missing qualifiers as a declaration deficiency — not a minor gap — and out-of-charge is withheld until compliant qualifiers are submitted, generating demurrage and ground rent that cannot be recovered from the shipping line.

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Frequently asked

Does HSN 3204 13 49 require BIS certification?

No, basic dyes and preparations under this tariff line are not covered by any BIS Quality Control Order. The operative requirement is the mandatory additional-qualifier compliance under CBIC Circular 23/2023-Cus dated 30-09-2023, applicable to all Chapter 32 import declarations with effect from 15 October 2023.

Which other chapters share the mandatory qualifier requirement under CBIC Circular 23/2023-Cus?

The qualifier requirement applies to commodities under Chapters 28, 29, 32, 39 and CTH 3808, as stipulated in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus effective 15 October 2023.

What happens if the mandatory qualifiers are omitted from the import declaration at the bill-of-entry stage?

Customs will flag the declaration as deficient and withhold out-of-charge until corrected qualifiers are submitted; the consignment remains under customs charge during that period, accruing demurrage and ground rent.

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