Blues

Direct dyes and preparations, blues

CBIC CLEARANCE

HSN 3204 14 85 (Blues) is subject to mandatory additional qualifier declarations in the import bill of entry under CBIC Circular 23/2023-Cus dated 30-09-2023, administered by the Central Board of Indirect Taxes and Customs (CBIC). The circular requires specific chemical and technical qualifiers for all commodities under Chapters 28, 29, 32, 39 and CTH 3808, operative from 15 October 2023.

What this is

HSN code

3204 14 85

Chapter

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

Primary regulator

CBIC · Circular 23/2023-Cus dated 30-09-2023, Chapter 32 mandatory qualifiers

Customs documentation

Chapter 32 qualifiers from CBIC
Commercial invoice from exporter

Compliance steps

1
Declare all mandatory additional qualifiers in the import bill of entry as stipulated in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers cover chemical identity, technical parameters, and composition details specific to synthetic organic colouring matter under Chapter 32; incomplete declarations result in consignment detention pending customs query resolution.
CBIC Circular 23/2023-Cus dated 30-09-2023, Para 4.1 and 4.2
2
Ensure the commercial invoice and supporting documents reflect the qualifier information consistent with the bill of entry declarations, as customs verification crosschecks the declared qualifiers against the product documentation before out-of-charge is granted.
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 direct dyes as a straightforward commodity declaration. CBIC Circular 23/2023-Cus makes these qualifiers compulsory from 15 October 2023, and any bill of entry filed without compliant qualifier data under Paragraphs 4.1 and 4.2 is subject to detention and a customs query that halts out-of-charge until the deficiency is rectified.

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Frequently asked

Does HSN 3204 14 85 require BIS certification?

No, direct dyes classified under this tariff line fall outside the BIS Quality Control Order regime. Compliance is governed by the Central Board of Indirect Taxes and Customs under the mandatory qualifier declaration requirement of CBIC Circular 23/2023-Cus dated 30-09-2023.

From which date are the Chapter 32 mandatory qualifiers operative?

The mandatory additional qualifier requirements under CBIC Circular 23/2023-Cus took effect from 15 October 2023, applying to all import declarations for commodities under Chapters 28, 29, 32, 39 and CTH 3808.

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

Omission of the required qualifiers under Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus results in customs detention of the consignment, with demurrage and ground rent accruing until a corrected or supplemented declaration is accepted and out-of-charge is granted.

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