Oranges

Synthetic organic colouring matter, orange dyes

CBIC CLEARANCE

HSN 3204 19 62 (Oranges — synthetic organic colouring matter) is subject to Central Board of Indirect Taxes and Customs (CBIC) mandatory additional-qualifier requirements in the import declaration under CBIC Circular 23/2023-Cus dated 30-09-2023, operative from 15 October 2023. The qualifier regime applies to all commodities under Chapters 28, 29, 32, 39 and CTH 3808, and non-compliance at the bill-of-entry stage triggers consignment detention.

What this is

HSN code

3204 19 62

Chapter

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

Primary regulator

CBIC · Mandatory additional qualifiers under CBIC Circular 23/2023-Cus, Chapters 28, 29, 32, 39 and CTH 3808

Customs documentation

Chapter 32 qualifiers from CBIC
Import declaration from CBIC

Compliance steps

1
Ensure the import declaration includes all mandatory additional qualifiers stipulated in Paras 4.1 and 4.2 of CBIC Circular 23/2023-Cus for commodities under Chapter 32. This requirement has been operative from 15 October 2023 and applies at the bill-of-entry stage without exception.
CBIC Circular 23/2023-Cus dated 30-09-2023, Paras 4.1 and 4.2
2
Verify that the qualifier data is consistent with the supplier's technical documentation — chemical name, CAS number, and colouring matter subheading reference — before filing. Mismatched or incomplete qualifiers on the bill of entry attract detention and may require a re-assessment.
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 Chapter 32 additional qualifiers on the basis that the consignment is a routine dye shipment of low value. CBIC Circular 23/2023-Cus applies uniformly to all import declarations for Chapter 32 commodities from 15 October 2023, regardless of consignment value or commercial relationship; a declaration lodged without the Paras 4.1 and 4.2 qualifiers is deficient on its face and will be held by the proper officer before out-of-charge.

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Frequently asked

Does HSN 3204 19 62 require BIS certification?

No, synthetic organic colouring matter under this tariff line is not covered by any BIS Quality Control Order. Import compliance is governed by the Central Board of Indirect Taxes and Customs under the mandatory additional-qualifier regime prescribed in CBIC Circular 23/2023-Cus dated 30-09-2023.

What specific information must be declared as additional qualifiers under CBIC Circular 23/2023-Cus for this HSN?

The qualifiers required for Chapter 32 commodities are those stipulated in Paras 4.1 and 4.2 of CBIC Circular 23/2023-Cus; importers should consult the Circular's Annexure for the precise field-level requirements applicable to their specific colouring matter.

Does the additional-qualifier obligation under CBIC Circular 23/2023-Cus apply to all importers of Chapter 32 goods, or only to certain categories?

The obligation applies to all import declarations for commodities under Chapters 28, 29, 32, 39 and CTH 3808, with no carve-out for consignment size, importer category, or origin, effective from 15 October 2023.

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