Yellows

Synthetic organic yellow colouring matter, dyes

CBIC CLEARANCE

HSN 3204 19 71 (Yellows) is subject to mandatory chemical-descriptor qualifiers in the import declaration under CBIC Circular 23/2023-Cus dated 30-09-2023, operative from 15 October 2023. This circular requires importers of commodities under Chapters 28, 29, 32, 39 and CTH 3808 to furnish additional qualifiers at the bill-of-entry stage as stipulated in Paragraphs 4.1 and 4.2.

What this is

HSN code

3204 19 71

Chapter

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

Primary regulator

CBIC · Mandatory Chapter 32 qualifiers under CBIC Circular 23/2023-Cus

Customs documentation

Chapter 32 qualifiers from CBIC
Import declaration from CBIC

Compliance steps

1
At the bill-of-entry stage, furnish the mandatory additional chemical-descriptor qualifiers for Chapter 32 commodities as stipulated in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. Declarations filed without the required qualifiers are liable to be held up for correction before 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 import declaration correctly identifies the synthetic organic yellow colouring matter by its chemical descriptor, consistent with the Chapter 32 qualifier framework. Mismatched or absent descriptors at the bill of entry attract detention and ground rent 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 a generic product description — 'yellow dye' or 'synthetic colouring matter' — without the chemical-identity qualifiers mandated under Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. Customs officers are instructed to verify these qualifiers at the bill-of-entry stage for all Chapter 32 commodities; a declaration deficient in qualifier detail is treated as incomplete, triggering detention and demurrage until the corrected declaration is accepted.

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Frequently asked

Does HSN 3204 19 71 require BIS certification?

No, synthetic organic yellow colouring matter is not subject to any BIS Quality Control Order. The operative compliance requirement is the mandatory chemical-descriptor qualifier obligation under CBIC Circular 23/2023-Cus, administered by the Central Board of Indirect Taxes and Customs.

When did the mandatory qualifier requirement under CBIC Circular 23/2023-Cus take effect for Chapter 32 imports?

The requirement became operative from 15 October 2023 per CBIC Circular 23/2023-Cus dated 30 September 2023, covering commodities under Chapters 28, 29, 32, 39 and CTH 3808.

What happens if the additional qualifiers are missing from the import declaration at the bill of entry?

The bill of entry is treated as incomplete and customs out-of-charge is withheld until the correct qualifiers are furnished, resulting in consignment detention, demurrage, and ground rent accruing at the port.

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