Blues
Synthetic organic blue colouring matter, dyes
CBIC CLEARANCE
HSN 3204 19 55 (Blues) is subject to mandatory additional qualifier 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, import declarations for commodities under Chapter 32 must include the chemical qualifiers stipulated in Paragraphs 4.1 and 4.2 of that Circular.
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 (Chapter 32 mandatory qualifiers)
Customs documentation
- Chapter 32 qualifiers from CBIC
- Bill of entry declaration to CBIC
- 1
Include all mandatory additional qualifiers for Chapter 32 commodities in the import declaration at the bill of entry stage. The qualifiers are specified in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus and are operative with effect from 15 October 2023.
CBIC Circular 23/2023-Cus dated 30-09-2023, Paragraphs 4.1 and 4.2
- 2
Confirm that the qualifier requirements for Chapters 28, 29, 32, 39 and CTH 3808 are all assessed for any shipment containing synthetic organic colouring matter across multiple headings, as the Circular applies to all covered chapters in a single consignment.
CBIC Circular 23/2023-Cus dated 30-09-2023
The most common error on this tariff line is filing the bill of entry without the Chapter 32 mandatory qualifiers on the grounds that blues are a residual sub-heading and the chemical identity is well-known to the importer. CBIC Circular 23/2023-Cus applies without exception to all declarations under Chapter 32 regardless of sub-heading specificity; omission triggers misdeclaration proceedings under the Customs Act, 1962, with potential detention and penalty.
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Speak to an Expert → Does HSN 3204 19 55 require BIS certification?
No, synthetic organic blue colouring matter is not subject to any BIS Quality Control Order. Import compliance is governed solely by the Central Board of Indirect Taxes and Customs under CBIC Circular 23/2023-Cus, which mandates additional qualifiers in the import declaration for Chapter 32 commodities.
From which date are the Chapter 32 mandatory qualifiers operative, and what do Paragraphs 4.1 and 4.2 require?
The mandatory qualifier requirements under CBIC Circular 23/2023-Cus took effect from 15 October 2023; Paragraphs 4.1 and 4.2 stipulate the specific chemical and technical qualifiers that must appear in the import declaration for covered commodities under Chapters 28, 29, 32, 39 and CTH 3808.
Does the CBIC qualifier requirement apply if blues under 3204 19 55 are imported as part of a mixed colouring-matter consignment spanning multiple sub-headings?
Yes. The Circular covers all commodities under Chapter 32, including mixtures of colouring matter; each CTH line in the consignment must independently carry the Chapter 32 qualifiers stipulated in Paragraphs 4.1 and 4.2.
Last verified against gazette notifications: 2026-05-16. Source: CBIC / Indian Customs CUSDATA.