Direct oranges (azo)

Direct orange azo dyes and preparations

CBIC CLEARANCE

HSN 3204 14 40 (Direct oranges, azo) is subject to mandatory additional qualifier declarations in the import entry administered by the Central Board of Indirect Taxes and Customs (CBIC) under CBIC Circular 23/2023-Cus dated 30-09-2023. The qualifier requirement applies to all commodities under Chapters 28, 29, 32, 39 and CTH 3808, with effect from 15 October 2023, and non-compliant declarations attract hold and examination at the bill of entry stage.

What this is

HSN code

3204 14 40

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 HSN 3204 14 40 includes all mandatory additional qualifiers for Chapter 32 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. The requirement is operative with effect from 15 October 2023 and applies at every bill of entry filing.
CBIC Circular 23/2023-Cus dated 30-09-2023, para 4.1 and 4.2
2
Verify that the supplier's commercial documentation — invoice, packing list, and technical data sheet — carries the specific chemical or trade identity of the direct orange azo dye to support the qualifier entries. Inadequate product identification in supporting documents is the primary trigger for examination and detention.
CBIC Circular 23/2023-Cus dated 30-09-2023, para 4.1 and 4.2

A word of counsel

The qualifier mandate under CBIC Circular 23/2023-Cus applies at the line-item level in the import declaration, not at the consignment level; importers who file a single generic description for a multi-item dye shipment and complete the qualifiers only for the primary line routinely trigger mismatch flags on the remaining lines. Each Chapter 32 CTH line must carry its own compliant qualifier set, and the foreign supplier's technical documentation should be aligned to those entries before the bill of entry is filed.

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Frequently asked

Does HSN 3204 14 40 require BIS certification?

No, direct orange azo dyes are not within the BIS Quality Control Order regime; no BIS QCO covers synthetic organic colouring matter under Chapter 32. Import compliance is governed by the mandatory additional qualifier declaration requirement administered by the Central Board of Indirect Taxes and Customs under CBIC Circular 23/2023-Cus.

From which date is the Chapter 32 qualifier requirement operative, and which other chapters share the same obligation?

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

What happens if the mandatory qualifiers are omitted from the bill of entry for this HSN?

A declaration filed without the Chapter 32 qualifiers stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus is liable to examination, hold, and potential detention at the port, with demurrage and ground rent accruing until the declaration is corrected.

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