Other

Direct dyes and preparations based thereon, other

CBIC CLEARANCE

HSN 3204 14 19 (Other direct dyes and preparations) is subject to mandatory chemical-description 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. With effect from 15 October 2023, all import declarations for goods under Chapter 32 must include the additional qualifiers stipulated in Paragraphs 4.1 and 4.2 of that Circular.

What this is

HSN code

3204 14 19

Chapter

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

Primary regulator

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
Include the mandatory additional qualifiers prescribed in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus in every import declaration filed for this tariff line. These qualifiers are compulsory for all commodities under Chapters 28, 29, 32, 39, and CTH 3808 with effect from 15 October 2023.
CBIC Circular 23/2023-Cus dated 30-09-2023, Paragraphs 4.1 and 4.2
2
Ensure the bill of entry accurately describes the chemical identity and commercial designation of the direct dye or preparation. Declarations that omit the required Chapter 32 qualifiers are liable to customs detention pending amendment or clarification.
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 only a trade name or generic description and omitting the Chapter 32 chemical qualifiers required under CBIC Circular 23/2023-Cus. An incomplete declaration triggers a CBIC query or mismatch flag at the bill-of-entry stage, resulting in consignment detention and demurrage while the amendment is processed; the qualifier compliance obligation attaches at filing and cannot be remedied retrospectively without a formal amendment request.

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Frequently asked

Does HSN 3204 14 19 require BIS certification?

No, direct dyes and preparations under this tariff line fall outside the BIS Quality Control Order regime. Import is governed by the Central Board of Indirect Taxes and Customs under the mandatory Chapter 32 qualifier requirements of CBIC Circular 23/2023-Cus dated 30-09-2023.

From which date are the Chapter 32 mandatory qualifiers operative, and which chapters are covered?

The mandatory additional qualifiers apply with effect from 15 October 2023 and cover 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.

What are the consequences of filing an import declaration without the required qualifiers?

An import declaration for Chapter 32 goods that omits the prescribed qualifiers is non-compliant with CBIC Circular 23/2023-Cus, exposing the consignment to customs detention pending declaration amendment and consequential demurrage and ground rent liability.

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