Browns

Synthetic organic brown colouring matter, dye mixtures

CBIC CLEARANCE

HSN 3204 19 66 (Browns) is subject to mandatory additional qualifier declarations at the bill-of-entry stage under CBIC Circular 23/2023-Cus dated 30-09-2023, administered by the Central Board of Indirect Taxes and Customs (CBIC). The qualifier obligation applies to all Chapter 32 commodity import declarations with effect from 15 October 2023, covering chemical identity and composition particulars as stipulated in paragraphs 4.1 and 4.2 of that Circular.

What this is

HSN code

3204 19 66

Chapter

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

Primary regulator

CBIC · Chapter 32 mandatory qualifier declarations, CBIC Circular 23/2023-Cus

Customs documentation

Chapter 32 qualifiers from CBIC
Import declaration from CBIC

Compliance steps

1
File the bill of entry with mandatory additional qualifiers for Chapter 32 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. This requirement has been operative with effect from 15 October 2023 and applies to all import declarations for HSN 3204 19 66.
CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
2
Ensure the qualifier particulars covering chemical identity and composition of the brown synthetic organic colouring matter — including any mixture of colouring matter across sub-headings 3204 11 to 3204 19 — are accurately declared. Incomplete or incorrect qualifier entries attract customs reassessment and potential consignment detention.
CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2

A word of counsel

The most common error on this tariff line is submitting a bill of entry without the Chapter 32 mandatory qualifiers on the assumption that synthetic dyes are low-risk commodity imports. Since 15 October 2023, the CBIC Circular 23/2023-Cus qualifier regime is a hard gate: a declaration missing the paragraphs 4.1 and 4.2 particulars is treated as incomplete, exposing the consignment to customs detention and demurrage while the importer files a corrected entry.

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Frequently asked

Does HSN 3204 19 66 require BIS certification?

No, synthetic organic brown colouring matter is not within the BIS Quality Control Order regime. Import compliance is governed by the Central Board of Indirect Taxes and Customs under CBIC Circular 23/2023-Cus, which mandates additional qualifier declarations for all Chapter 32 import entries with effect from 15 October 2023.

What specific qualifiers must be declared for HSN 3204 19 66 under CBIC Circular 23/2023-Cus?

Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus stipulate the mandatory additional qualifiers for Chapters 28, 29, 32, 39 and CTH 3808; the importer must confirm the exact fields required against the current CBIC electronic system prompts at the time of filing.

Does the qualifier obligation apply when the consignment is a mixture of colouring matter from multiple sub-headings under 3204?

Yes. The tariff line 3204 19 66 explicitly covers mixtures of colouring matter from sub-headings 3204 11 to 3204 19, and CBIC Circular 23/2023-Cus applies to all Chapter 32 import declarations without carve-outs for mixture products.

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