Other

Synthetic organic pigments and preparations based thereon

CBIC CLEARANCE

HSN 3204 17 39 (Other synthetic organic pigments and preparations) is subject to mandatory additional qualifiers in the import declaration under Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-Cus dated 30-09-2023, operative from 15 October 2023. The declaration must comply with the chapter-level qualifier requirements specified in paragraphs 4.1 and 4.2 of that Circular for all commodities under Chapter 32.

What this is

HSN code

3204 17 39

Chapter

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

Primary regulator

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
Ensure the import declaration for this consignment includes all mandatory additional qualifiers for Chapter 32 commodities as specified in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. This requirement has been operative with effect from 15 October 2023 and applies at the bill-of-entry stage.
CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
2
Verify that the qualifier compliance covers the broader Chapter 32 and Chapter 29 chemical-family context, as the same Circular applies across Chapters 28, 29, 32, 39 and CTH 3808. An incomplete or missing qualifier field triggers a misdeclaration query and may result in consignment detention pending rectification.
CBIC Circular 23/2023-Cus dated 30-09-2023

A word of counsel

The most frequent error on this tariff line is filing the bill of entry without populating the mandatory qualifier fields introduced by CBIC Circular 23/2023-Cus, treating the requirement as a Chapter 28 or Chapter 29 issue and overlooking its equal application to Chapter 32 pigment preparations. A declaration submitted without the requisite qualifiers is treated as non-compliant at the out-of-charge stage, attracting detention and potential misdeclaration proceedings under the Customs Act, 1962.

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Frequently asked

Does HSN 3204 17 39 require BIS certification?

No, synthetic organic pigments and preparations under this tariff line are not covered by any BIS Quality Control Order. Import is governed by the mandatory declaration-qualifier requirement administered by the Central Board of Indirect Taxes and Customs under CBIC Circular 23/2023-Cus dated 30-09-2023.

When did the mandatory qualifier requirement for Chapter 32 imports take effect?

The requirement under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus became operative with effect from 15 October 2023 and applies to all bills of entry filed on or after that date.

Does the qualifier obligation under CBIC Circular 23/2023-Cus apply to other chapters alongside Chapter 32?

Yes. The same Circular mandates additional qualifiers for commodities under Chapters 28, 29, 32, 39 and CTH 3808; importers of goods spanning multiple chapters must ensure qualifier compliance for each relevant CTH.

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