Oranges

Direct dyes and preparations, orange shades

CBIC CLEARANCE

HSN 3204 14 82 (Direct dyes — Oranges) is subject to mandatory additional qualifier declarations 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 in all import declarations with effect from 15 October 2023.

What this is

HSN code

3204 14 82

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
Furnish the mandatory additional qualifiers for Chapter 32 commodities in the import declaration at the bill of entry stage. The qualifiers must comply with paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus; declarations filed without these qualifiers on or after 15 October 2023 are liable to rejection or detention.
CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
2
Verify that the bill of entry correctly reflects the chemical identity and composition details required under the Chapter 32 qualifier regime. The circular applies across Chapters 28, 29, 32, 39 and CTH 3808; non-compliance on any of the stipulated fields is treated as a deficient declaration.
CBIC Circular 23/2023-Cus dated 30-09-2023

A word of counsel

The most common error on this tariff line is filing a standard bill of entry without populating the Chapter 32 mandatory qualifier fields introduced by CBIC Circular 23/2023-Cus. Unlike a missing PGA licence — which is typically a pre-clearance bar — an absent or incomplete qualifier is flagged at the system level after filing, triggering a query, detention, and demurrage liability before rectification is accepted. Ensure the chemical identity and composition particulars are confirmed with the supplier before the bill of entry is lodged.

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Frequently asked

Does HSN 3204 14 82 require BIS certification?

No, direct dyes of orange shades under Chapter 32 are not covered by any BIS Quality Control Order. The operative compliance obligation is the CBIC mandatory qualifier regime under CBIC Circular 23/2023-Cus dated 30-09-2023, requiring Chapter 32 qualifiers in the import declaration from 15 October 2023.

From which date are the Chapter 32 mandatory qualifiers enforceable, and where in the circular are the specific fields listed?

The qualifier requirement became enforceable with effect from 15 October 2023; the specific fields applicable to Chapter 32 commodities are set out in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023.

Does the mandatory qualifier obligation under CBIC Circular 23/2023-Cus apply only to Chapter 32, or to other chapters as well?

The obligation spans Chapters 28, 29, 32 and 39 and CTH 3808; HSN 3204 14 82 falls within Chapter 32, and the qualifier fields specified in paragraphs 4.1 and 4.2 for that chapter apply to every import declaration for this tariff line.

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