Oranges

Synthetic organic colouring matter, orange dyes

CBIC CLEARANCE

HSN 3204 19 72 (Oranges — synthetic organic colouring matter) is subject to mandatory additional chemical qualifier declarations administered by the Central Board of Indirect Taxes and Customs (CBIC) under CBIC Circular 23/2023-Cus dated 30-09-2023. Importers must furnish the stipulated qualifiers in the import declaration at the bill-of-entry stage, with effect from 15 October 2023, as specified under Paragraphs 4.1 and 4.2 of that Circular.

What this is

HSN code

3204 19 72

Chapter

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

Primary regulator

CBIC · CBIC Circular 23/2023-Cus (mandatory additional qualifiers, 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 for this tariff line includes all mandatory additional chemical qualifiers as stipulated in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus, effective 15 October 2023. Declarations lacking the requisite qualifiers are liable to be held at the port pending correction.
CBIC Circular 23/2023-Cus dated 30-09-2023, Paras 4.1 and 4.2
2
Verify that the qualifier information reflects the actual chemical identity of the orange colouring matter being imported, including where the consignment comprises mixtures of colouring matter across sub-headings 3204 11 to 3204 19. Mismatched qualifiers constitute a misdeclaration at the bill of entry.
CBIC Circular 23/2023-Cus dated 30-09-2023

A word of counsel

The most common error on this tariff line is treating the qualifier requirement as a formality and carrying forward a generic chemical description from the commercial invoice rather than the specific identifiers prescribed in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. Where the consignment is a mixture spanning multiple sub-headings, each constituent colouring matter must be individually declared; a composite entry referencing only the dominant dye will not satisfy the Circular and may result in detention pending a revised declaration.

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Frequently asked

Does HSN 3204 19 72 require BIS certification?

No, synthetic organic colouring matter of this tariff line is not covered by any BIS Quality Control Order. The operative compliance obligation is the mandatory chemical qualifier declaration under CBIC Circular 23/2023-Cus, applicable to all commodities under Chapter 32 from 15 October 2023.

Which specific qualifiers are required under CBIC Circular 23/2023-Cus for this HSN?

Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023 set out the mandatory additional qualifier fields; importers should refer directly to the Circular and its annexures for the prescribed field-by-field requirements applicable to Chapter 32 commodities.

Does the qualifier requirement apply if the consignment is a mixture of colouring matter from several sub-headings?

Yes. The tariff line 3204 19 72 explicitly covers mixtures of colouring matter of two or more sub-headings 3204 11 to 3204 19, and the qualifier obligation under CBIC Circular 23/2023-Cus applies to the consignment as a whole regardless of how many constituent dyes are present.

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