Direct browns (azo)

Direct brown azo dyes and preparations based thereon

CBIC CLEARANCE

HSN 3204 14 60 (Direct browns, azo) is subject to mandatory additional qualifier declarations in the import bill of entry 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 Chapter 32 qualifiers specified in Para 4.1 and 4.2 of that circular with effect from 15 October 2023.

What this is

HSN code

3204 14 60

Chapter

32 · Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments, paints and varnishes

Primary regulator

CBIC · Circular 23/2023-Cus (mandatory Chapter 32 qualifiers in import declarations)

Customs documentation

Chapter 32 qualifiers from CBIC
Bill of entry declaration to CBIC

Compliance steps

1
Include the mandatory additional qualifiers for Chapter 32 commodities in the import declaration at the bill-of-entry stage. The qualifiers must comply with Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus; declarations filed without these qualifiers after 15 October 2023 are liable to customs examination and out-of-charge denial.
CBIC Circular 23/2023-Cus dated 30-09-2023, Para 4.1 and 4.2, effective 15-10-2023
2
Ensure the same qualifier compliance for any co-imported goods under Chapters 28, 29, 39 and CTH 3808 in the same bill of entry, as all five chapters share the same mandatory qualifier regime under the circular.
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 the 8-digit CTH alone and omitting the Chapter 32 technical qualifiers introduced by CBIC Circular 23/2023-Cus. These qualifiers are not optional declarations of convenience — a bill of entry lacking them after 15 October 2023 is treated as incomplete, triggering examination, potential detention, and demurrage at port while the importer seeks amendment.

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Frequently asked

Does HSN 3204 14 60 require BIS certification?

No, direct brown azo dyes fall outside the BIS Quality Control Order regime; no BIS QCO covers this product family. Import compliance is governed by the Central Board of Indirect Taxes and Customs under CBIC Circular 23/2023-Cus, requiring mandatory Chapter 32 qualifiers in the import declaration from 15 October 2023.

What are the mandatory qualifiers required at the bill of entry for this HSN?

The specific qualifiers are set out in Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023, applicable to all commodities under Chapters 28, 29, 32, 39 and CTH 3808; importers should consult that circular directly for the prescribed declaration fields.

Does the qualifier requirement apply if only a small quantity of direct brown dye is imported?

Yes. CBIC Circular 23/2023-Cus applies across the chapter without a quantity or value threshold; the mandatory qualifier obligation attaches to every bill of entry covering HSN 3204 14 60 from 15 October 2023 regardless of shipment size.

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