Blacks

Direct dyes and preparations, black shades

CBIC CLEARANCE

HSN 3204 14 88 (Direct dyes, black shades) is subject to the Central Board of Indirect Taxes and Customs (CBIC) mandatory additional-qualifier requirement under CBIC Circular 23/2023-Cus dated 30-09-2023. Import declarations for Chapter 32 commodities must include the specific chemical qualifiers stipulated in Paragraphs 4.1 and 4.2 of that Circular, effective 15 October 2023.

What this is

HSN code

3204 14 88

Chapter

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

Primary regulator

CBIC · Mandatory additional qualifiers, CBIC Circular 23/2023-Cus, Chapters 28, 29, 32, 39 and CTH 3808

Customs documentation

Chapter 32 qualifiers from CBIC
Bill of entry declaration from importer

Compliance steps

1
Include all mandatory additional qualifiers in the import declaration as stipulated in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers apply to all Chapter 32 commodities including direct dyes and preparations, 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 correctly identifies the product as a direct dye — black shade — falling under CTH 3204 14 88. Misclassification within Chapter 32 or across Chapters 28, 29 or 39 attracts the same qualifier non-compliance risk and may trigger examination or detention.
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 this HSN as a routine chemical import. CBIC Circular 23/2023-Cus applies uniformly across Chapters 28, 29, 32, 39 and CTH 3808; an import declaration that omits the specified qualifiers is non-compliant from the bill-of-entry stage and exposes the consignment to examination, detention, and demand for a revised declaration before out-of-charge is granted.

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Frequently asked

Does HSN 3204 14 88 require BIS certification?

No, direct dyes and preparations of black shades are not covered by any BIS Quality Control Order. Import is governed by the Central Board of Indirect Taxes and Customs mandatory additional-qualifier regime under CBIC Circular 23/2023-Cus, applicable to Chapter 32 commodities with effect from 15 October 2023.

Which specific qualifiers must be included in the import declaration under CBIC Circular 23/2023-Cus?

The qualifiers are set out in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023; importers should obtain the current qualifier list directly from that Circular and ensure each field is populated in the bill of entry before filing.

Does the mandatory-qualifier requirement apply only if the dye is chemically defined?

No. CBIC Circular 23/2023-Cus applies to all commodities under Chapter 32, regardless of whether the colouring matter is chemically defined or presented as a preparation; the qualifier obligation attaches at the CTH level, not the chemical-definition level.

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