Browns

Reactive dyes and preparations, brown shades

CBIC CLEARANCE

HSN 3204 16 70 (Browns, reactive dyes) 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. Importers must comply with the Chapter 32 chemical-descriptor obligations at the bill-of-entry stage, with effect from 15 October 2023.

What this is

HSN code

3204 16 70

Chapter

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

Primary regulator

CBIC · Circular 23/2023-Cus, Chapter 32 mandatory qualifier declarations

Customs documentation

Chapter 32 qualifiers from CBIC
Import declaration to CBIC

Compliance steps

1
Ensure the import declaration for HSN 3204 16 70 includes all mandatory additional qualifiers for Chapter 32 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These chemical-descriptor qualifiers are compulsory with effect from 15 October 2023 and must be correctly populated before filing the bill of entry.
CBIC Circular 23/2023-Cus dated 30-09-2023, Para 4.1 and 4.2
2
Cross-check the qualifier entries against the commodity description for reactive dyes (brown shade) under Chapter 32 to confirm accuracy. Incorrect or missing qualifiers are grounds for bill-of-entry rejection and may result in consignment detention pending rectification.
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 populating the Chapter 32 mandatory qualifiers introduced by CBIC Circular 23/2023-Cus — a declaration defect that is not self-correcting and can cause consignment detention and demurrage at the port of import. The qualifier regime covers all reactive dyes under Chapter 32, and the brown-shade residual entry at 3204 16 70 is squarely within scope; it is not a carve-out from the Chapter 28/29/32/39 circular.

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Frequently asked

Does HSN 3204 16 70 require BIS certification?

No, reactive dyes including brown shades are outside the BIS Quality Control Order regime; no BIS QCO covers this product family. Import compliance is governed by the Central Board of Indirect Taxes and Customs mandatory qualifier declaration requirements under CBIC Circular 23/2023-Cus dated 30-09-2023.

From which date are the Chapter 32 mandatory qualifiers operative for this tariff line?

The mandatory additional qualifiers under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus apply with effect from 15 October 2023 and must be included in every import declaration for HSN 3204 16 70.

Does the CBIC Circular 23/2023-Cus qualifier obligation apply only to pure reactive dyes or also to preparations based thereon?

The circular applies to all commodities under Chapter 32, which expressly includes both chemically defined reactive dyes and preparations based thereon; HSN 3204 16 70 covers brown-shade preparations and is within scope.

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