Blues

Synthetic organic blue colouring matter, other and mixed

CBIC CLEARANCE

HSN 3204 19 64 (Blues) 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 declaration must include the chemical qualifiers specified in paragraphs 4.1 and 4.2 of that Circular for all commodities under Chapter 32.

What this is

HSN code

3204 19 64

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
At the bill of entry stage, include the mandatory additional qualifiers for Chapter 32 commodities as prescribed in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. Non-compliance with the qualifier declarations renders the bill of entry defective and liable to detention pending amendment.
CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2, effective 15-10-2023
2
Verify that the import declaration accurately captures the chemical identity of the blue colouring matter, distinguishing pure synthetic organic colorants from mixtures of two or more sub-headings 3204 11 to 3204 19. Mischaracterisation of a mixture as a single-substance CTI is an independent classification offence under the Customs Act, 1962.
CBIC Circular 23/2023-Cus dated 30-09-2023; Chapter 32 heading 3204 description, ITC (HS)

A word of counsel

The most common error on this tariff line is filing the bill of entry without the Chapter 32 mandatory qualifiers required since 15 October 2023, treating the requirement as a post-clearance formality. CBIC Circular 23/2023-Cus applies to all Chapters 28, 29, 32, 39 and CTH 3808 simultaneously; an importer who complies for one chapter in a mixed consignment but omits the qualifiers for the Chapter 32 line exposes the entire bill of entry to a hold pending amendment, accruing demurrage and ground rent until the declaration is corrected.

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Frequently asked

Does HSN 3204 19 64 require BIS certification?

No. No BIS Quality Control Order covers synthetic organic blue colouring matter under this tariff line. The operative compliance requirement is the mandatory additional-qualifier declaration under CBIC Circular 23/2023-Cus dated 30-09-2023, administered by the Central Board of Indirect Taxes and Customs.

What specific qualifiers must be included in the import declaration for Chapter 32 under CBIC Circular 23/2023-Cus?

The qualifiers prescribed in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus, effective 15 October 2023, must be included; importers should review the Circular directly to confirm the exact chemical-identity fields applicable to their specific blue colouring matter.

Does the CBIC qualifier requirement apply only to pure colouring matter, or also to mixtures?

It applies to both. Sub-heading 3204 19 expressly covers mixtures of colouring matter from sub-headings 3204 11 to 3204 19, and the CBIC Circular 23/2023-Cus qualifier obligation attaches to all commodities under Chapter 32 without a carve-out for mixture products.

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