Browns

Synthetic organic brown dyes and colouring matter

CBIC CLEARANCE

HSN 3204 19 57 (Browns) 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 with effect from 15 October 2023. Importers must furnish the Chapter 32 mandatory qualifiers in the import declaration at the bill-of-entry stage, as stipulated in paragraphs 4.1 and 4.2 of that circular.

What this is

HSN code

3204 19 57

Chapter

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

Primary regulator

CBIC · Mandatory additional qualifiers, CBIC Circular 23/2023-Cus dated 30-09-2023

Customs documentation

Chapter 32 qualifiers from CBIC
Import declaration from importer

Compliance steps

1
Include all mandatory additional qualifiers in the import declaration for this commodity, as required by paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023. The qualifier regime applies to all imports under Chapters 28, 29, 32, 39 and CTH 3808, effective 15 October 2023.
CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
2
Verify that the import declaration correctly identifies the specific colouring matter sub-category (brown synthetic organic dye) within the Chapter 32 qualifier framework before filing the bill of entry. An incomplete or missing qualifier declaration will result in detention at the port of import.
CBIC Circular 23/2023-Cus dated 30-09-2023

A word of counsel

The most common error on this tariff line is treating the CBIC additional-qualifier obligation as a post-clearance administrative step rather than a pre-filing requirement. The mandatory qualifiers under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus must be embedded in the import declaration before the bill of entry is assessed; an amendment after out-of-charge attracts a misdeclaration finding and potential monetary penalty under the Customs Act, 1962.

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Frequently asked

Does HSN 3204 19 57 require BIS certification?

No, synthetic organic brown dyes under this tariff line are not covered by any BIS Quality Control Order. The operative obligation is the CBIC mandatory additional-qualifier regime under CBIC Circular 23/2023-Cus dated 30-09-2023, applicable to all Chapter 32 commodities with effect from 15 October 2023.

What specifically must be declared under the Chapter 32 mandatory qualifier requirement?

Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023 specify the additional qualifiers required at the import-declaration stage for commodities under Chapters 28, 29, 32, 39 and CTH 3808; the exact qualifier fields should be confirmed against the current CBIC-prescribed format before filing.

Does the mandatory qualifier requirement apply to all consignments of this HSN regardless of quantity or importer type?

Yes, CBIC Circular 23/2023-Cus draws no exemption based on quantity or importer category; the qualifier obligation applies to every import declaration for HSN 3204 19 57 filed on or after 15 October 2023.

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