Reds

Direct dyes and preparations, red shades

CBIC CLEARANCE

HSN 3204 14 83 (Reds) 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. With effect from 15 October 2023, import declarations for commodities under Chapter 32 must include the chemical qualifiers specified in paragraphs 4.1 and 4.2 of that Circular.

What this is

HSN code

3204 14 83

Chapter

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

Primary regulator

CBIC · CBIC Circular 23/2023-Cus, Chapter 32 mandatory qualifier regime

Customs documentation

Chapter 32 qualifiers from CBIC
Import declaration from CBIC

Compliance steps

1
Include the mandatory additional qualifiers in the import declaration for this tariff line as specified in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers are compulsory for all commodities under Chapters 28, 29, 32, 39 and CTH 3808 with effect from 15 October 2023.
CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
2
Verify that the bill of entry filed at the port of import reflects the correct Chapter 32 qualifiers before out-of-charge. An import declaration that omits the mandated qualifiers is liable to be held by the proper officer pending rectification, attracting demurrage and ground rent.
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 mandatory qualifiers, treating them as optional supplementary information rather than a condition precedent to out-of-charge. CBIC Circular 23/2023-Cus imposes these qualifiers across Chapters 28, 29, 32, 39 and CTH 3808 simultaneously; a consolidated pre-filing checklist covering all applicable chapter-heads in a single shipment is the most reliable safeguard against detention.

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Frequently asked

Does HSN 3204 14 83 require BIS certification?

No, direct dyes classified under this tariff line are not covered by any BIS Quality Control Order. Import is governed by the mandatory additional qualifier regime administered by the Central Board of Indirect Taxes and Customs under CBIC Circular 23/2023-Cus dated 30-09-2023.

From which date are the Chapter 32 additional qualifiers mandatory, and which chapters does the requirement cover?

The mandatory qualifier requirement applies with effect from 15 October 2023 and covers commodities under Chapters 28, 29, 32, 39 and CTH 3808, as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus.

What happens if a consignment of direct red dyes arrives without the mandatory qualifiers in the import declaration?

The proper officer may withhold out-of-charge until the declaration is rectified; the delay exposes the importer to demurrage and ground rent at the port, and repeated non-compliance may attract scrutiny under the Customs Act, 1962.

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