Access IndiaPLATFORM
Home›HSN›Chapter 32›HSN 3204 14 86

Greens

Direct dyes and preparations, green shades

CBIC CLEARANCE

HSN 3204 14 86 (Greens — direct dyes) 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 Chapters 28, 29, 32, 39 and CTH 3808 must include the additional qualifiers prescribed in paragraphs 4.1 and 4.2 of that Circular.

What this is
HSN code
3204 14 86
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
  • Import declaration to CBIC
Compliance steps
  1. 1
    Include the mandatory additional qualifiers in the import declaration for this CTH as prescribed in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. The requirement is operative with effect from 15 October 2023 and applies to all commodities under Chapter 32.
    CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
  2. 2
    Ensure the bill of entry correctly reflects the chemical identity, CAS number, or trade-name qualifiers for the direct dye preparation, consistent with the Chapter 32 qualifier framework. Incomplete or missing qualifier data may result in consignment detention pending clarification by the proper officer.
    CBIC Circular 23/2023-Cus dated 30-09-2023, para 4.1 and 4.2
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 residual 8-digit code as a standard goods declaration. CBIC Circular 23/2023-Cus applies to the entire Chapter 32 cluster — not merely to chemically-defined single compounds — so preparations and mixtures classified here are equally subject to the qualifier mandate; an incomplete declaration triggers detention and reassessment by the proper officer before out-of-charge.

Need a regulatory steer on this product?
Speak to a regulatory counsel about your specific HSN, IS, and supplier situation.
Speak to an Expert
Frequently asked
Does HSN 3204 14 86 require BIS certification?
No, direct dyes and preparations in green shades are not covered by any BIS Quality Control Order. Import is governed by the Central Board of Indirect Taxes and Customs under CBIC Circular 23/2023-Cus, which mandates additional qualifiers in import declarations for Chapter 32 commodities with effect from 15 October 2023.
From which date are the Chapter 32 additional qualifiers mandatory, and which paragraphs of the Circular apply?
The mandatory additional qualifier requirement applies with effect from 15 October 2023 under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30 September 2023.
Do the CBIC additional-qualifier requirements apply to prepared dye formulations under this CTH, or only to chemically-defined single substances?
The requirement applies to all commodities under Chapter 32 as stipulated in CBIC Circular 23/2023-Cus, covering both chemically-defined colouring matter and preparations based thereon classified under this chapter.
Last verified against gazette notifications: 2026-05-16. Source: CBIC / Indian Customs CUSDATA.
Related
ChapterChapter 32 · Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments, paints and varnishesHSNSYNTHETIC ORGANIC COLOURING MATTER, WHETHER OR NOT CHEMICALLY DEFINED; PREPARATIONS AS SPECIFIED IN NOTE 3 TO THIS CHAPTER BASED ON SYNTHETIC ORGANIC COLOURING MATTER; SYNTHETIC ORGANIC PRODUCTS OF A KIND USED AS FLUORESCENT BRIGHTENING AGENTS OR AS LUMINOPHORES, WHETHER OR NOT CHEMICALLY DEFINEDHSNDirect dyes and preparations based thereon: