Yellows

Reactive dye yellows, synthetic organic colouring matter

CBIC CLEARANCE

HSN 3204 16 10 (Yellows — reactive dyes) is subject to mandatory additional qualifier declarations in import entries 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 at the bill-of-entry stage, with effect from 15 October 2023.

What this is

HSN code

3204 16 10

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
Complete the mandatory additional qualifier fields for Chapter 32 commodities in the import declaration before filing the bill of entry. The qualifiers are prescribed in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus and are compulsory 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 technical description of the reactive dye yellow in the import declaration aligns with the qualifier fields — chemical identity, application class, and preparation basis — as stipulated for CTHs under Chapters 28, 29, 32, 39 and CTH 3808. Non-compliant or incomplete qualifier entries will delay out-of-charge.
CBIC Circular 23/2023-Cus dated 30-09-2023, Paragraphs 4.1 and 4.2

A word of counsel

The most common error on this tariff line is filing the bill of entry with the commercial product name alone and leaving the mandatory Chapter 32 qualifier fields blank or partially completed. CBIC Circular 23/2023-Cus requires technical-level specificity — chemical class, application category, and preparation basis — and customs out-of-charge is withheld until all qualifier fields are populated correctly; a defective declaration is not rectifiable after the out-of-charge gate, exposing the importer to detention and demurrage.

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Frequently asked

Does HSN 3204 16 10 require BIS certification?

No, reactive dye yellows fall outside the BIS Quality Control Order regime; no BIS QCO covers synthetic organic colouring matter. Import is governed by the mandatory additional qualifier obligation under CBIC Circular 23/2023-Cus dated 30-09-2023.

From which date are the Chapter 32 mandatory qualifiers operative, and what fields must be completed?

The qualifier obligation applies with effect from 15 October 2023, and the required fields are specified in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus; the same circular covers commodities under Chapters 28, 29, 32, 39 and CTH 3808.

Does the mandatory-qualifier requirement apply to preparations based on reactive dye yellows, or only to the pure dye?

The requirement applies to the entire CTH 3204 16 10, which covers both the reactive dye yellows themselves and preparations based thereon, as the Circular targets all Chapter 32 commodities at the tariff-heading level.

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