Other

Synthetic organic colouring matter, other and mixed dyes

CBIC CLEARANCE

HSN 3204 19 49 (Other synthetic organic colouring matter) 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. Importers must furnish the Chapter 32 qualifiers specified in paragraphs 4.1 and 4.2 of that Circular at the bill-of-entry stage, with effect from 15 October 2023.

What this is

HSN code

3204 19 49

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, Chapters 28, 29, 32, 39 and CTH 3808 qualifier regime

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 as specified in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers have been obligatory with effect from 15 October 2023; a bill of entry filed without them is liable to rejection or detention at assessment.
CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
2
Verify that the exporter's invoice and packing list carry the precise chemical or commercial description needed to populate the Chapter 32 qualifiers accurately. Mismatch between the declared qualifier and the actual colouring matter composition can trigger a misdeclaration notice and reassessment under the Customs Act, 1962.
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 treating the Chapter 32 qualifier requirement as a back-office formality rather than a pre-filing obligation. Qualifiers must be correctly populated before the bill of entry is submitted; an amendment after assessment has begun requires a formal request and can attract delay, demurrage, and ground rent at the port of import. Importers sourcing mixed colouring matter spanning sub-headings 3204 11 to 3204 19 should confirm which qualifier fields apply to each constituent shade before the shipment is invoiced.

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Frequently asked

Does HSN 3204 19 49 require BIS certification?

No, synthetic organic colouring matter under this tariff line is not covered by any BIS Quality Control Order. The operative compliance obligation is the mandatory additional qualifier regime administered by the Central Board of Indirect Taxes and Customs under CBIC Circular 23/2023-Cus dated 30-09-2023.

From which date are the Chapter 32 qualifiers mandatory for this HSN?

The mandatory additional qualifiers for Chapters 28, 29, 32, 39 and CTH 3808 became obligatory with effect from 15 October 2023 per CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2.

Does the qualifier requirement apply to mixtures of colouring matter spanning multiple sub-headings?

Yes. HSN 3204 19 49 explicitly covers mixtures of colouring matter from two or more sub-headings 3204 11 to 3204 19, and CBIC Circular 23/2023-Cus applies to all commodities under Chapter 32 without carve-out for mixed products.

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