Congo red

Congo red direct dye and preparations based thereon

CBIC CLEARANCE

HSN 3204 14 21 (Congo red) is subject to mandatory chemical-identity declaration requirements administered by the Central Board of Indirect Taxes and Customs (CBIC) under CBIC Circular 23/2023-Cus dated 30-09-2023. Importers must furnish additional qualifiers in the import declaration covering Chapter 32 commodities at the bill-of-entry stage with effect from 15 October 2023.

What this is

HSN code

3204 14 21

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 Congo red includes all mandatory additional qualifiers stipulated in Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers apply to all commodities under Chapter 32 and are mandatory at the bill-of-entry stage with effect from 15 October 2023.
CBIC Circular 23/2023-Cus dated 30-09-2023, Para 4.1 and 4.2
2
Verify that the product description and chemical-identity data entered in the bill of entry precisely match the qualifiers prescribed for Chapter 32 synthetic organic colouring matter. Incomplete or mismatched qualifier data will cause the bill of entry to fail system validation, resulting in detention and demurrage.
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 a generic product description — 'Congo red' or 'direct dye' — without the specific chemical-identity qualifiers mandated by CBIC Circular 23/2023-Cus. The qualifier regime under Para 4.1 and 4.2 requires precise data fields covering the commodity's chemical character; an entry that omits them is treated as a declaration defect and triggers examination and detention, not merely a clerical query.

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Frequently asked

Does HSN 3204 14 21 require BIS certification?

No, no BIS Quality Control Order covers direct dyes or preparations based thereon under this tariff line. Import is governed by CBIC Circular 23/2023-Cus, which mandates additional chemical-identity qualifiers in the import declaration for Chapter 32 commodities with effect from 15 October 2023.

From which date are the Chapter 32 mandatory qualifiers operative, and which other chapters are covered by the same circular?

The mandatory additional qualifiers under CBIC Circular 23/2023-Cus are operative from 15 October 2023 and apply to commodities under Chapters 28, 29, 32, 39 and CTH 3808.

What happens if the mandatory qualifiers are omitted from the import declaration?

An import declaration lacking the qualifiers prescribed in Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus constitutes a declaration defect, exposing the consignment to examination, detention, and potential monetary penalty under the Customs Act, 1962.

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