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Blacks

Synthetic organic black colouring matter, dyes

CBIC CLEARANCE

HSN 3204 19 67 (Blacks) is subject to mandatory additional qualifiers in import declarations administered by the Central Board of Indirect Taxes and Customs (CBIC) under CBIC Circular 23/2023-Cus dated 30-09-2023. With effect from 15 October 2023, importers must furnish the stipulated qualifiers at the bill-of-entry stage covering commodities under Chapters 28, 29, 32, 39 and CTH 3808.

What this is
HSN code
3204 19 67
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
  • Bill of entry declaration to CBIC
Compliance steps
  1. 1
    Furnish 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 apply to all commodities under Chapters 28, 29, 32, 39 and CTH 3808, including synthetic organic black colouring matter under HSN 3204 19 67, with effect from 15 October 2023.
    CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
  2. 2
    Ensure the bill of entry correctly reflects all qualifier details required under the Circular before submission to customs. Declarations filed without the mandatory Chapter 32 qualifiers are liable to detention and re-assessment by the proper officer.
    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 mandatory qualifiers, treating this HSN as a straightforward dye import with no special declaration burden. CBIC Circular 23/2023-Cus applies across the entirety of Chapters 28, 29, 32 and 39, and a declaration deficient in the paragraphs 4.1 and 4.2 qualifiers exposes the consignment to detention and demurrage at port pending amendment.

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Frequently asked
Does HSN 3204 19 67 require BIS certification?
No, synthetic organic black colouring matter is not within the BIS Quality Control Order regime. Import is governed by CBIC Circular 23/2023-Cus, which mandates additional qualifiers in the import declaration for commodities under Chapter 32 with effect from 15 October 2023.
From which date are the mandatory Chapter 32 qualifiers enforceable at the bill of entry?
The mandatory additional qualifiers under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus are operative with effect from 15 October 2023 for all covered Chapter 32 commodities including HSN 3204 19 67.
Does the CBIC qualifier obligation apply to mixtures of colouring matter falling under this residual sub-heading?
Yes. CBIC Circular 23/2023-Cus applies to all commodities under Chapter 32 without sub-heading carve-outs, so mixtures of colouring matter classified under the residual sub-heading 3204 19 are equally subject to the mandatory qualifier requirements.
Last verified against gazette notifications: 2026-05-16. Source: CBIC / Indian Customs CUSDATA.
Related
ChapterChapter 32 · Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments, paints and varnishesHSNSYNTHETIC ORGANIC COLOURING MATTER, WHETHER OR NOT CHEMICALLY DEFINED; PREPARATIONS AS SPECIFIED IN NOTE 3 TO THIS CHAPTER BASED ON SYNTHETIC ORGANIC COLOURING MATTER; SYNTHETIC ORGANIC PRODUCTS OF A KIND USED AS FLUORESCENT BRIGHTENING AGENTS OR AS LUMINOPHORES, WHETHER OR NOT CHEMICALLY DEFINEDHSNOther, including mixtures of colouring matter of two or more of the sub-headings 3204 11 to 3204 19: