Other

Direct dyes and preparations based thereon, other

CBIC CLEARANCE

HSN 3204 14 90 (Other direct dyes and preparations) is subject to mandatory additional qualifier declarations in import documentation 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, all import declarations for goods under Chapter 32 must include the chemical qualifiers stipulated in paragraphs 4.1 and 4.2 of that Circular.

What this is

HSN code

3204 14 90

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 declaration to CBIC
Bill of entry with para 4.1 and 4.2 qualifiers

Compliance steps

1
Include all mandatory additional qualifiers in the import declaration for this CTH as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. This requirement applies to all import declarations filed on or after 15 October 2023 for commodities under Chapters 28, 29, 32, 39 and CTH 3808.
CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
2
Verify that the bill of entry accurately reflects the specific chemical identity, concentration, or composition data required by the Chapter 32 qualifier schedule. Declarations that omit or misstate mandatory qualifiers are liable to assessment-level intervention and consignment detention at the port of import.
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 with a generic product description — 'direct dye, other' — without the chemical-identity qualifiers mandated by paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. A declaration lacking the required qualifiers is treated as non-compliant from the date of filing, exposing the consignment to reassessment, detention, and demurrage pending correction; the qualifier obligation cannot be rectified after out-of-charge is granted.

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Frequently asked

Does HSN 3204 14 90 require BIS certification?

No, direct dyes and preparations under this tariff line are not covered by any BIS Quality Control Order. Import compliance is governed by the Central Board of Indirect Taxes and Customs under CBIC Circular 23/2023-Cus, which mandates mandatory chemical qualifiers in import declarations for Chapter 32 commodities.

From which date are the mandatory Chapter 32 qualifiers required, and which chapters are covered?

The mandatory additional qualifier requirement under CBIC Circular 23/2023-Cus applies with effect from 15 October 2023, covering commodities under Chapters 28, 29, 32, 39 and CTH 3808.

What happens if the mandatory qualifiers are omitted from the import declaration?

An import declaration that omits the qualifiers stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus is liable to reassessment and consignment detention pending corrective filing; demurrage and ground rent accrue during the period of detention.

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