Carotenoid colouring matters and preparations based thereon

Synthetic carotenoid colouring matters and preparations

DGFT CLEARANCE · CBIC CLEARANCE

HSN 3204 18 00 (Carotenoid colouring matters and preparations based thereon) is subject to mandatory additional qualifier declarations in import filings under Chapter 32, as administered by the Central Board of Indirect Taxes and Customs (CBIC) per Circular 23/2023-Cus dated 30-09-2023. The tariff line is governed by the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), and consignments intended for food use must enter only through designated food-import entry points under General Note 4(D) of Schedule I of the ITC (HS) 2022.

What this is

HSN code

3204 18 00

Chapter

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

Primary regulator

DGFT · ITC (HS) import policy, Chapter 32

Customs documentation

Chapter 32 qualifiers from CBIC
ITC (HS) policy declaration from DGFT

Compliance steps

1
Ensure the import declaration includes all mandatory additional qualifiers for Chapter 32 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus, with effect from 15 October 2023. Incomplete or missing qualifiers at the bill-of-entry stage will result in customs examination and potential consignment detention.
CBIC Circular 23/2023-Cus dated 30-09-2023, paras 4.1 and 4.2
2
Where the carotenoid colouring matter or preparation is intended for food use, route the consignment exclusively through a designated food-import entry point. Compliance with General Note 4(D) of Schedule I of the ITC (HS) 2022 is verified at the bill-of-entry stage by the proper officer.
General Note 4(D) of Schedule I of the ITC (HS) 2022

A word of counsel

The most common error on this tariff line is filing the bill of entry without the Chapter 32 additional qualifiers required under CBIC Circular 23/2023-Cus — an omission that triggers compulsory customs examination and demurrage. Importers should also note that carotenoids used as food colorants may invoke the food-import entry-point restriction under General Note 4(D) even when the immediate purchaser is an industrial processor; the entry-point obligation follows the product's food-additive classification, not the buyer's industry.

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Frequently asked

Does HSN 3204 18 00 require BIS certification?

No, carotenoid colouring matters fall outside the BIS Quality Control Order regime; no BIS QCO covers this product family. Import is governed by the ITC (HS) policy administered by the Directorate General of Foreign Trade, with a mandatory CBIC Circular 23/2023-Cus qualifier requirement operative from 15 October 2023.

What are the mandatory additional qualifiers required for Chapter 32 commodities under CBIC Circular 23/2023-Cus?

The qualifiers are those stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023, applicable to import declarations for commodities under Chapters 28, 29, 32, 39 and CTH 3808, with effect from 15 October 2023.

Does the food-import entry-point restriction under General Note 4(D) apply to all carotenoid imports or only those intended for food use?

The restriction applies where the carotenoid preparation is classifiable as a food-import commodity; importers should assess end-use at the time of filing and route food-grade carotenoid consignments through the designated food-import entry points accordingly.

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