Oranges

Reactive dyes and preparations, orange shades

CBIC CLEARANCE

HSN 3204 16 20 (Reactive dyes, orange shades) is subject to the Central Board of Indirect Taxes and Customs (CBIC) mandatory additional-qualifier regime under CBIC Circular 23/2023-Cus dated 30-09-2023. With effect from 15 October 2023, 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 16 20

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
Include all mandatory additional qualifiers for Chapter 32 commodities in the import declaration at the bill of entry, as stipulated in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. This requirement applies to all reactive dye import declarations filed on or after 15 October 2023.
CBIC Circular 23/2023-Cus dated 30-09-2023, Paragraphs 4.1 and 4.2
2
Verify that the supplier's documentation supports the specific chemical qualifiers declared. Mismatches between the declared qualifiers and the actual product composition expose the consignment to a misdeclaration finding and potential detention at the port of import.
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 8-digit CTH alone and omitting the Chapter 32 mandatory qualifiers required since 15 October 2023. A declaration lodged without the Paragraph 4.1 and 4.2 qualifiers is treated as an incomplete declaration under the Customs Act, 1962, and attracts detention and potential misdeclaration proceedings; the cure is amendment before out-of-charge, not after.

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Frequently asked

Does HSN 3204 16 20 require BIS certification?

No, reactive orange dyes under this tariff line 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, which requires specific chemical qualifiers in the import declaration for all Chapter 32 commodities.

From which date are the mandatory Chapter 32 qualifiers required, and which paragraphs govern the specific requirements?

The mandatory additional qualifiers are required with effect from 15 October 2023, as notified in CBIC Circular 23/2023-Cus dated 30 September 2023; the specific qualifier requirements for Chapter 32 are set out in Paragraphs 4.1 and 4.2 of that Circular.

Do the mandatory qualifier requirements under CBIC Circular 23/2023-Cus apply only to Chapter 32, or to other chapters as well?

The Circular extends to commodities under Chapters 28, 29, 32, and 39 and CTH 3808; importers of reactive dyes under Chapter 32 must comply alongside importers of organic chemicals, plastics, and agrochemicals covered by the same instrument.

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