Blacks

Synthetic organic black colouring matter, dye mixtures

CBIC CLEARANCE

HSN 3204 19 58 (Blacks) is subject to the Central Board of Indirect Taxes and Customs (CBIC) mandatory additional-qualifier requirement under CBIC Circular 23/2023-Cus dated 30-09-2023, operative from 15 October 2023. Importers must include the prescribed chemical qualifiers in their import declarations 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 58

Chapter

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

Primary regulator

CBIC · Mandatory additional qualifiers, Chapters 28, 29, 32, 39 and CTH 3808

Customs documentation

Additional qualifier declaration from CBIC
Chemical composition details from importer

Compliance steps

1
Include all mandatory additional qualifiers in the import declaration for this tariff line as prescribed in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These chemical-identity qualifiers are compulsory for all commodities under Chapters 28, 29, 32, 39 and CTH 3808, with effect from 15 October 2023.
CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
2
Upload the supporting chemical-composition documentation in e-Sanchit at the bill-of-entry stage and ensure the qualifier data in the import declaration is consistent with the product's technical specification or certificate of analysis. Inconsistency between declared qualifiers and accompanying documents invites examination and detention.
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 mandatory Chapter 32 chemical qualifiers, treating the declaration as a routine commodity import. CBIC Circular 23/2023-Cus imposes product-identity qualifier obligations specifically on dyes, pigments, and colouring matter under Chapter 32; an incomplete qualifier field triggers a mismatch flag at the system level, leading to examination, consignment detention, and demurrage while the declaration is corrected.

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Frequently asked

Does HSN 3204 19 58 require BIS certification?

No, synthetic organic black colouring matter is not within the BIS Quality Control Order regime. Import is governed by the Central Board of Indirect Taxes and Customs mandatory additional-qualifier requirement under CBIC Circular 23/2023-Cus dated 30-09-2023, operative from 15 October 2023.

Which specific qualifier fields are required in the import declaration for HSN 3204 19 58?

The qualifier fields are prescribed in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023, which cover chemical-identity descriptors applicable to all commodities under Chapters 28, 29, 32, 39 and CTH 3808.

Does the mandatory qualifier requirement apply to all importers or only to certain categories?

The requirement applies to all importers filing bills of entry for goods under the covered chapters and CTH, with no category exemption; it has been operative from 15 October 2023 for Chapter 32 goods including this tariff line.

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