Other

Direct dyes and preparations based thereon, other

CBIC CLEARANCE

HSN 3204 14 29 (Other direct dyes and preparations) is subject to mandatory additional 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, effective 15 October 2023. The qualifier requirements apply to all import declarations for commodities under Chapters 28, 29, 32, 39 and CTH 3808, as stipulated in Paragraphs 4.1 and 4.2 of that Circular.

What this is

HSN code

3204 14 29

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
At the bill-of-entry stage, include all mandatory additional qualifiers for Chapter 32 commodities as prescribed in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers became compulsory with effect from 15 October 2023 and must appear in the import declaration for every shipment of direct dyes under CTH 3204 14 29.
CBIC Circular 23/2023-Cus dated 30-09-2023, Paragraphs 4.1 and 4.2
2
Verify that the consignment description in the import declaration accurately reflects the chemical identity and preparation basis of the direct dye, consistent with the qualifier specifications. Non-compliant or incomplete declarations are liable to examination, detention, and re-assessment by customs.
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 with a generic product description and omitting the Chapter 32 mandatory qualifiers introduced by CBIC Circular 23/2023-Cus. Declarations filed without the prescribed qualifiers are flagged for examination and the consignment detained pending re-submission, accruing demurrage and ground rent. Confirm with the exporter that the commercial invoice and packing list carry sufficient chemical-identity detail to populate the qualifier fields before the vessel arrives.

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Frequently asked

Does HSN 3204 14 29 require BIS certification?

No, direct dyes and preparations under this tariff line are not within the BIS Quality Control Order regime. Import is governed by the mandatory additional qualifier requirements under CBIC Circular 23/2023-Cus dated 30-09-2023, which apply to all Chapter 32 import declarations with effect from 15 October 2023.

Which specific paragraphs of CBIC Circular 23/2023-Cus govern the qualifier requirements for this HSN?

Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023 prescribe the mandatory additional qualifiers for import declarations covering commodities under Chapters 28, 29, 32, 39 and CTH 3808, including CTH 3204 14 29.

What happens if the mandatory qualifiers are missing from the import declaration at the bill-of-entry stage?

A declaration filed without the prescribed Chapter 32 qualifiers is liable to customs examination and detention of the consignment, with demurrage accruing until a corrected declaration is accepted by the proper officer.

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