Other

Synthetic organic colouring matter, residual dyes and mixtures

CBIC CLEARANCE

HSN 3204 19 59 (Other synthetic organic colouring matter) is subject to mandatory additional qualifiers in the import declaration under Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-Cus dated 30-09-2023, applicable to all commodities under Chapter 32 with effect from 15 October 2023. No separate sectoral PGA licence or permit is required; compliance is enforced at the bill-of-entry stage through the CBIC qualifier framework.

What this is

HSN code

3204 19 59

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
Import declaration from CBIC

Compliance steps

1
Include the mandatory additional qualifiers in the import declaration as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers are compulsory for all goods under Chapters 28, 29, 32, 39 and CTH 3808, and compliance is required at the bill-of-entry stage 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 product description in the bill of entry accurately identifies the colouring matter type and, where applicable, confirms that it is a mixture of two or more sub-headings 3204 11 to 3204 19. Incomplete or absent qualifiers at the bill-of-entry stage expose the consignment to detention pending re-presentation with correct declarations.
CBIC Circular 23/2023-Cus dated 30-09-2023, paragraph 4.1

A word of counsel

The most common error on this residual tariff line is filing the bill of entry without the Chapter 32 mandatory qualifiers, on the assumption that the 'Other' catchall description is self-sufficient. CBIC Circular 23/2023-Cus treats absent or incomplete qualifiers as a declaration deficiency — not a minor clerical lapse — and the consignment may be detained until a corrected declaration is filed, generating demurrage and ground rent at the port of import.

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Frequently asked

Does HSN 3204 19 59 require BIS certification?

No, synthetic organic colouring matter under this tariff line is not covered by any BIS Quality Control Order. The operative requirement is compliance with the mandatory additional qualifier framework for Chapter 32 commodities under CBIC Circular 23/2023-Cus dated 30-09-2023.

What exactly are the mandatory qualifiers required under CBIC Circular 23/2023-Cus for Chapter 32 goods?

Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus specify the additional product-description qualifiers to be declared at the bill-of-entry stage; the exporter and importer should review those paragraphs directly and ensure the declaration reflects the chemical identity and composition of the colouring matter.

Does this tariff line cover only pure colouring matter, or do mixtures also fall here?

HSN 3204 19 59 covers both individual other synthetic organic colouring matter and mixtures of two or more sub-headings from 3204 11 to 3204 19; in either case the CBIC Chapter 32 qualifier obligation applies in full.

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