Yellows

Synthetic organic yellow colouring matter, dyes

CBIC CLEARANCE

HSN 3204 19 61 (Yellows) 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 this tariff line must include the prescribed chemical qualifiers specified in Paragraphs 4.1 and 4.2 of that Circular, covering synthetic organic colouring matter under Chapters 28, 29, 32, 39 and CTH 3808.

What this is

HSN code

3204 19 61

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
Bill of entry declaration to CBIC

Compliance steps

1
Include all mandatory additional qualifiers in the import declaration at the bill of entry stage, as prescribed under Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers are compulsory for all synthetic organic colouring matter under Chapter 32 and failure to include them prevents out-of-charge.
CBIC Circular 23/2023-Cus dated 30-09-2023, Paragraphs 4.1 and 4.2, effective 15-10-2023
2
Verify that the importer's declaration covers all applicable chemical descriptor fields mandated by the Circular for Chapters 28, 29, 32, 39 and CTH 3808. Declarations filed without the required qualifiers are liable to detention of the consignment pending rectification.
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 with a generic product description and omitting the chemical-identity qualifiers mandated since 15 October 2023. Because the qualifier requirement applies at the declaration stage — not as a post-filing amendment — a consignment assessed without the correct Chapter 32 qualifiers is detained until a fresh or amended declaration is accepted, attracting demurrage and ground rent at the port of import.

Need a regulatory steer on this product?

Speak to a regulatory counsel about your specific HSN, IS, and supplier situation.

Speak to an Expert

Frequently asked

Does HSN 3204 19 61 require BIS certification?

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

Which specific qualifier fields must be completed in the import declaration for this tariff line?

The mandatory additional qualifiers are prescribed in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023; these cover chemical identity and composition descriptors applicable to all commodities under Chapters 28, 29, 32, 39 and CTH 3808.

Does the qualifier requirement apply to all importers, including small-quantity or sample shipments?

CBIC Circular 23/2023-Cus prescribes the qualifiers as mandatory for import declarations under the listed chapters from 15 October 2023 without a volume or value threshold exemption; consignments of any quantity must comply.

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