Other

Direct dyes and preparations based thereon, other

CBIC CLEARANCE

HSN 3204 14 89 (Other direct dyes and preparations) is subject to mandatory additional qualifier declarations in the import entry 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, effective 15 October 2023, at the bill-of-entry stage.

What this is

HSN code

3204 14 89

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
At the bill of entry, furnish all mandatory additional qualifiers for Chapter 32 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers are a condition of import declaration acceptance and their absence causes the bill of entry to be held at assessment.
CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2, effective 15-10-2023
2
Ensure the declared qualifiers are accurate and consistent with the commercial invoice and any supporting technical documentation for the direct dye or preparation. Incorrect or incomplete qualifier data is treated as a misdeclaration under the Customs Act, 1962.
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 — or supplying them as free-text remarks rather than in the structured fields prescribed by paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. A declaration filed without the qualifiers in the correct fields is not treated as a minor deficiency; it triggers assessment hold and potential misdeclaration proceedings under the Customs Act, 1962.

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 89 require BIS certification?

No, direct dyes and preparations 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 mandatory qualifiers operative?

The mandatory additional qualifiers for Chapter 32 (and Chapters 28, 29, 39 and CTH 3808) became operative from 15 October 2023 as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023.

Does the mandatory qualifier requirement apply to all sub-headings within Chapter 32 or only to this specific CTH?

CBIC Circular 23/2023-Cus applies to all commodities under Chapter 32 (along with Chapters 28, 29, 39 and CTH 3808); HSN 3204 14 89 falls within that scope and is subject to the full qualifier obligation.

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