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HomeHSNChapter 32HSN 3204 19 29

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Synthetic organic colouring matter, other dye mixtures

CBIC CLEARANCE

HSN 3204 19 29 (synthetic organic colouring matter, residual category) is subject to mandatory additional qualifiers in import declarations administered by the Central Board of Indirect Taxes and Customs (CBIC) under CBIC Circular 23/2023-Cus dated 30-09-2023. With effect from 15 October 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.

What this is
HSN code
3204 19 29
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 (mandatory Chapter 32 qualifiers)
Customs documentation
  • Chapter 32 qualifiers from CBIC
  • Import declaration from CBIC
Compliance steps
  1. 1
    Furnish the mandatory additional qualifiers for Chapter 32 commodities as specified in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus in the import declaration. This requirement applies to all bills of entry filed on or after 15 October 2023.
    CBIC Circular 23/2023-Cus dated 30-09-2023, Paragraphs 4.1 and 4.2
  2. 2
    Confirm that the qualifier data — covering chemical identity, end-use category, and composition as prescribed — is complete and accurate before submission. Incomplete or omitted qualifiers render the declaration deficient and may result in customs detention pending rectification.
    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 a bill of entry without the Chapter 32 additional qualifiers — treating the declaration as a standard chemical import and overlooking the Circular 23/2023-Cus overlay that has applied since 15 October 2023. Omission of the Paragraphs 4.1 and 4.2 qualifiers triggers a deficiency notice and consignment detention at the port of import, with demurrage accruing until the declaration is rectified.

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Frequently asked
Does HSN 3204 19 29 require BIS certification?
No, synthetic organic colouring matter under this residual tariff line is not covered by any BIS Quality Control Order. The operative compliance obligation is the CBIC mandatory-qualifiers regime under Circular 23/2023-Cus dated 30-09-2023, applicable to import declarations filed on or after 15 October 2023.
Which specific qualifier information must be provided in the import declaration under Circular 23/2023-Cus?
The qualifiers are prescribed in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus and cover commodities under Chapters 28, 29, 32, 39, and CTH 3808; importers should consult the Circular directly for the exact data fields required for Chapter 32 entries.
Does the qualifier requirement under Circular 23/2023-Cus apply to mixtures of colouring matter classified here?
Yes. HSN 3204 19 29 explicitly covers mixtures of colouring matter of two or more sub-headings 3204 11 to 3204 19, and the Chapter 32 qualifier obligation under Circular 23/2023-Cus applies to the entire residual category without carve-out for mixtures.
Last verified against gazette notifications: 2026-05-16. Source: CBIC / Indian Customs CUSDATA.
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