Other

Direct dyes and preparations based thereon, other

CBIC CLEARANCE

HSN 3204 14 39 (Other direct dyes and preparations) is subject to mandatory additional qualifier declarations in import filings 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, importers must furnish the chemical qualifiers stipulated in Para 4.1 and 4.2 of that Circular at the bill-of-entry stage for all commodities under Chapter 32.

What this is

HSN code

3204 14 39

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
File the bill of entry with the mandatory additional chemical qualifiers for Chapter 32 commodities as stipulated in Para 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 before out-of-charge.
CBIC Circular 23/2023-Cus dated 30-09-2023, Para 4.1 and 4.2
2
Verify that the qualifier particulars accurately describe the direct dye or preparation being imported — including any blend or formulation specifics required under Chapter 32 — since misdeclaration of qualifiers is treated as a customs mis-declaration under the Customs Act, 1962 and may attract penalty, detention, or seizure of the consignment.
CBIC Circular 23/2023-Cus dated 30-09-2023

A word of counsel

The most common error on this tariff line is submitting a bill of entry for direct-dye preparations without the Chapter 32 chemical qualifiers on the assumption that the obligation applies only to pure chemicals under Chapters 28 and 29. CBIC Circular 23/2023-Cus expressly extends the mandatory-qualifier regime to Chapters 32 and 39, and consignments filed without the Para 4.1 and 4.2 particulars are liable to detention pending amendment, accruing demurrage and ground rent at the port of import.

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Frequently asked

Does HSN 3204 14 39 require BIS certification?

No. No BIS Quality Control Order covers direct dyes or preparations under this tariff line. The applicable obligation is the CBIC mandatory-qualifier declaration under CBIC Circular 23/2023-Cus dated 30-09-2023 for Chapter 32 commodities, operative from 15 October 2023.

From which date are the Chapter 32 mandatory qualifiers enforceable, and which other chapters share the same obligation?

The mandatory qualifier requirement under CBIC Circular 23/2023-Cus is operative with effect from 15 October 2023 and applies to import declarations covering commodities under Chapters 28, 29, 32, 39 and CTH 3808.

What happens if a consignment of direct dyes is filed without the required qualifiers?

The bill of entry is liable to be held pending amendment to insert the correct qualifiers; the consignment may be detained at the port of import, attracting demurrage and ground rent until the declaration is rectified to the satisfaction of the customs proper officer.

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