Basic browns

Basic brown synthetic organic dyes and preparations

CBIC CLEARANCE

HSN 3204 13 92 (Basic browns) is subject to mandatory additional qualifier declarations in the import bill of entry under Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-Cus dated 30-09-2023, operative from 15 October 2023. Importers must furnish the chemical qualifiers specified in paragraphs 4.1 and 4.2 of that Circular for all commodities under Chapter 32.

What this is

HSN code

3204 13 92

Chapter

32 · Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments, paints and varnishes

Primary regulator

CBIC · Chapter 32 mandatory qualifiers, CBIC Circular 23/2023-Cus

Customs documentation

Chapter 32 qualifiers from CBIC
Import declaration from CBIC

Compliance steps

1
At the time of filing the bill of entry, furnish the mandatory additional chemical qualifiers for Chapter 32 commodities as specified in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers became mandatory with effect from 15 October 2023 and non-compliance renders the declaration deficient.
CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
2
Verify that the import declaration correctly identifies the product as a basic dye or preparation based thereon under subheading 3204 13, supplying the chemical descriptor fields required for Chapters 28, 29, 32, 39 and CTH 3808 declarations. Incomplete qualifier fields attract re-assessment and potential detention of the consignment.
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 chemical qualifiers mandated under CBIC Circular 23/2023-Cus, treating basic dye imports as routine chemical declarations. Omission of the prescribed qualifier fields in paragraphs 4.1 and 4.2 causes customs re-assessment, consignment detention, and demurrage — even where the goods themselves are unambiguously classifiable. The obligation applies to every importation regardless of consignment size or end-use.

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Frequently asked

Does HSN 3204 13 92 require BIS certification?

No, no BIS Quality Control Order covers basic brown synthetic organic dyes. Import is governed by the Central Board of Indirect Taxes and Customs under mandatory additional qualifier requirements prescribed in CBIC Circular 23/2023-Cus for Chapter 32 commodities.

What exactly are the mandatory qualifiers required under CBIC Circular 23/2023-Cus for this HSN?

The qualifiers are the chemical descriptor fields stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023, applicable to all import declarations for commodities under Chapters 28, 29, 32, 39 and CTH 3808, operative from 15 October 2023.

Does the qualifier obligation apply to preparations based on basic brown dyes, or only to the dyes themselves?

The obligation applies to both basic dyes and preparations based thereon falling under subheading 3204 13, as the Circular covers all commodities under Chapter 32 without distinction between pure substances and preparations.

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