Basic oranges

Basic orange synthetic dyes and preparations

CBIC CLEARANCE

HSN 3204 13 91 (Basic oranges) is subject to mandatory additional qualifier declarations in import filings 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 Chapter 32 qualifiers specified in paragraphs 4.1 and 4.2 of that Circular at the bill-of-entry stage, with effect from 15 October 2023.

What this is

HSN code

3204 13 91

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
Prepare and file 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 must appear in the import declaration for every bill of entry filed on or after 15 October 2023.
CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
2
Verify that the qualifier data — covering chemical identity, CAS number, and relevant product-specific parameters as applicable to basic dye preparations — is complete and accurate before submission. Incomplete qualifier fields at the bill-of-entry stage trigger examination or detention pending re-filing.
CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 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 on the assumption that the requirement applies only to pure chemical headings under Chapters 28 and 29. CBIC Circular 23/2023-Cus expressly extends the qualifier obligation to Chapter 32 commodities, including basic dye preparations; a declaration filed without the required qualifiers is treated as non-compliant from 15 October 2023, attracting examination and potential detention pending correction.

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Frequently asked

Does HSN 3204 13 91 require BIS certification?

No, basic orange synthetic dyes are not covered by any BIS Quality Control Order. Import is governed by the Central Board of Indirect Taxes and Customs under CBIC Circular 23/2023-Cus, which mandates additional qualifiers in import declarations for Chapter 32 commodities with effect from 15 October 2023.

From which date are the Chapter 32 mandatory qualifiers enforceable for this tariff line?

The mandatory additional qualifier requirement under CBIC Circular 23/2023-Cus is operative with effect from 15 October 2023; bills of entry filed on or after that date must carry the qualifiers specified in paragraphs 4.1 and 4.2.

Do the CBIC qualifier obligations under Circular 23/2023-Cus apply to preparations based on basic dyes or only to chemically pure basic oranges?

The obligation applies to all commodities under Chapter 32, including preparations based on synthetic organic colouring matter; the Circular does not distinguish between chemically defined substances and formulated preparations within the covered chapter headings.

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