Skip to main content
Access IndiaPLATFORM
HomeHSNChapter 32HSN 3204 14 31

Blue 1 (sky blue FF)

Direct dye sky blue FF (Blue 1 direct dye preparation)

CBIC CLEARANCE

HSN 3204 14 31 (Blue 1, sky blue FF) is subject to mandatory additional qualifiers in the import declaration 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 prescribed Chapter 32 qualifiers at the bill-of-entry stage with effect from 15 October 2023; non-compliance renders the declaration deficient and liable to detention pending rectification.

What this is
HSN code
3204 14 31
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. 1
    Furnish the mandatory additional qualifiers prescribed under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus in the import declaration for this Chapter 32 commodity. The requirement has been operative from 15 October 2023 and applies to all consignments of Blue 1 (sky blue FF) direct dye.
    CBIC Circular 23/2023-Cus dated 30-09-2023, paras 4.1 and 4.2
  2. 2
    Ensure the bill of entry correctly reflects the Chapter 32 qualifier fields before submission to customs; an incomplete or absent qualifier entry will cause the declaration to be treated as deficient, exposing the consignment to detention and ground rent.
    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 without populating the mandatory Chapter 32 qualifier fields, treating them as optional supplementary information. CBIC Circular 23/2023-Cus makes these qualifiers compulsory from 15 October 2023 for all commodities under Chapters 28, 29, 32, 39 and CTH 3808; a declaration lacking the required fields is deficient on its face and will not obtain out-of-charge, accumulating demurrage at the port of entry.

Need a regulatory steer on this product?
Speak to a regulatory counsel about your specific HSN, IS, and supplier situation.
Speak to an Expert
Frequently asked
Does HSN 3204 14 31 require BIS certification?
No. No BIS Quality Control Order covers direct dyes or synthetic organic colouring matter under this tariff line. The operative compliance requirement is the mandatory Chapter 32 additional qualifiers in the import declaration under CBIC Circular 23/2023-Cus dated 30-09-2023.
What are the mandatory qualifiers required under CBIC Circular 23/2023-Cus for Chapter 32 goods?
Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023 prescribe the specific qualifier fields applicable to Chapter 32 commodities; the importer must populate these fields accurately in the import declaration from 15 October 2023 onwards.
Does the Chapter 32 qualifier requirement apply to all direct-dye preparations, or only to certain sub-categories?
The mandatory additional qualifier requirement under CBIC Circular 23/2023-Cus applies to all commodities classified under Chapter 32 without sub-category carve-outs, so Blue 1 direct dye preparations including sky blue FF are fully within scope.
Last verified against gazette notifications: 2026-05-16. Source: CBIC / Indian Customs CUSDATA.
Related