Reds

Synthetic organic red colouring matter, dyes and mixtures

CBIC CLEARANCE

HSN 3204 19 53 (Reds) is subject to the Central Board of Indirect Taxes and Customs (CBIC) mandatory additional-qualifier regime under CBIC Circular 23/2023-Cus dated 30-09-2023, operative from 15 October 2023. Import declarations for commodities under Chapter 32 must include the stipulated additional qualifiers at the bill-of-entry stage as detailed in paragraphs 4.1 and 4.2 of that Circular.

What this is

HSN code

3204 19 53

Chapter

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

Primary regulator

CBIC · Mandatory additional qualifiers under CBIC Circular 23/2023-Cus, Chapter 32

Customs documentation

Chapter 32 qualifiers from CBIC
Bill of entry declaration to CBIC

Compliance steps

1
Include all mandatory additional qualifiers specified in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus in the import declaration at the time of filing the bill of entry. This requirement applies to all consignments under Chapter 32, including synthetic organic red colouring matter, with effect from 15 October 2023.
CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
2
Verify that the commercial invoice and accompanying documents carry the product-specific technical descriptors aligned with the Chapter 32 qualifier requirements, to enable accurate classification and assessment at the bill of entry.
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 the Chapter 32 additional qualifiers, treating the requirement as a post-clearance formality. Non-compliance with paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus renders the declaration deficient at the time of assessment, exposing the consignment to detention and reassessment-related demurrage. The qualifier requirement applies across the entire Chapter 28, 29, 32, 39 and CTH 3808 cluster, so consignors supplying multiple chapters in a single shipment must ensure chapter-specific qualifiers are captured separately for each line item.

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Frequently asked

Does HSN 3204 19 53 require BIS certification?

No. Synthetic organic red colouring matter is not covered by any BIS Quality Control Order. Import is governed by 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.

When did the mandatory Chapter 32 qualifier requirement take effect, and which declarations does it cover?

The requirement under CBIC Circular 23/2023-Cus took effect from 15 October 2023 and applies to all import declarations for commodities under Chapters 28, 29, 32, 39 and CTH 3808, including this tariff line.

What happens if the additional qualifiers are omitted from the import declaration?

An import declaration filed without the stipulated qualifiers is treated as deficient, and the consignment is liable to detention pending corrected documentation, with demurrage and ground rent accruing until the deficiency is rectified.

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