Direct blacks (azo)

Direct black azo dyes and preparations based thereon

CBIC CLEARANCE

HSN 3204 14 70 (Direct blacks, azo) 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 Chapter 32 qualifiers specified in Paragraphs 4.1 and 4.2 of that Circular at the bill-of-entry stage, with effect from 15 October 2023.

What this is

HSN code

3204 14 70

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 time of filing the bill of entry, include all mandatory additional qualifiers for Chapter 32 commodities as specified in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. This requirement has been in force from 15 October 2023 and non-compliance renders the declaration deficient.
CBIC Circular 23/2023-Cus dated 30-09-2023, Paragraphs 4.1 and 4.2
2
Verify that the qualifier data supplied covers the chemical identity particulars required for synthetic organic colouring matter under Chapter 32, consistent with the same qualifiers regime applied to Chapters 28, 29, 39 and CTH 3808. Incomplete qualifier entries attract examination and potential detention 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 filing the bill of entry without the Chapter 32 additional qualifiers, treating this HSN as a routine dye import with no declaration overlay. CBIC Circular 23/2023-Cus has mandated these qualifiers across an entire cluster of chapters — 28, 29, 32, 39 and CTH 3808 — since 15 October 2023; a bill of entry missing them is deficient at lodgement and may be held for examination, attracting demurrage and ground rent pending correction.

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Frequently asked

Does HSN 3204 14 70 require BIS certification?

No, direct black azo dyes fall outside the BIS Quality Control Order regime; no BIS QCO covers synthetic organic colouring matter under this tariff line. Import is governed by the mandatory additional qualifier requirement administered by the Central Board of Indirect Taxes and Customs under CBIC Circular 23/2023-Cus.

What are the mandatory qualifiers required in the import declaration under CBIC Circular 23/2023-Cus for Chapter 32?

The qualifiers are those specified in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023, operative from 15 October 2023; the exact fields must be drawn from that Circular's annexure as applicable to Chapter 32 commodities.

Does the Chapter 32 qualifier requirement apply to preparations based on direct black azo dyes, or only to the colouring matter itself?

The qualifier obligation under CBIC Circular 23/2023-Cus applies to commodities classified under Chapter 32 broadly, which includes both the synthetic organic colouring matter and preparations based thereon falling under this CTH.

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