Other

Basic dyes and preparations based thereon, other

CBIC CLEARANCE

HSN 3204 13 59 (Other basic dyes and preparations) is subject to mandatory additional qualifier declarations in the import bill of entry administered by the Central Board of Indirect Taxes and Customs (CBIC) under CBIC Circular 23/2023-Cus dated 30-09-2023. Importers must furnish the chemical-identity qualifiers stipulated in Paragraphs 4.1 and 4.2 of that circular, effective 15 October 2023, covering commodities under Chapters 28, 29, 32, 39 and CTH 3808.

What this is

HSN code

3204 13 59

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, Chapters 28, 29, 32, 39 and CTH 3808 mandatory qualifiers

Customs documentation

Chapter 32 qualifiers from CBIC
Chemical-identity declaration from importer

Compliance steps

1
At the time of filing the bill of entry, include the mandatory additional qualifiers for Chapter 32 commodities as specified in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers — covering chemical identity and composition details — are compulsory for all import declarations under CTH 3204 13 59 with effect from 15 October 2023.
CBIC Circular 23/2023-Cus dated 30-09-2023, Para 4.1 and 4.2
2
Ensure the supplier invoice and pre-shipment documentation carry sufficient chemical-identity detail to populate the qualifier fields accurately in the customs declaration. An incomplete or generic description results in bill-of-entry rejection or examination-level detention at the customs station.
CBIC Circular 23/2023-Cus dated 30-09-2023, Para 4.1 and 4.2

A word of counsel

The single most common error on this tariff line is filing the bill of entry with a generic commercial description — 'basic dye' or 'dye preparation' — without the chemical-identity qualifiers now mandated under Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. An incomplete qualifier field does not merely attract a query; it triggers examination and, if unresolved, detention with accruing ground rent. Coordinate with the overseas supplier before shipment dispatch to obtain the specific chemical nomenclature required to complete the declaration.

Need a regulatory steer on this product?

Speak to a regulatory counsel about your specific HSN, IS, and supplier situation.

Speak to an Expert

Frequently asked

Does HSN 3204 13 59 require BIS certification?

No. Basic dyes and preparations under this tariff line are not covered by any BIS Quality Control Order. The operative compliance framework is CBIC Circular 23/2023-Cus, which mandates mandatory additional chemical-identity qualifiers in the import declaration effective 15 October 2023.

From which date are the mandatory Chapter 32 qualifiers enforceable, and what happens if they are omitted?

The qualifier requirement under CBIC Circular 23/2023-Cus is effective from 15 October 2023; bills of entry filed without the Paragraph 4.1 and 4.2 qualifiers are subject to examination-level scrutiny and potential detention until the deficiency is rectified.

Does the qualifier obligation under CBIC Circular 23/2023-Cus apply only to Chapter 32, or to other chapters as well?

The circular covers commodities under Chapters 28, 29, 32 and 39, and CTH 3808; importers of any goods under these chapters — including CTH 3204 13 59 — must comply with the additional-qualifier stipulations in Paragraphs 4.1 and 4.2.

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